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Service Tax Lawyer and Attorney

By Team Legal Helpline India, December 27, 2014

IMPORTANT: For urgent requirements of Service Tax Lawyer and Attorney, call our board No. 9-11-2335 5388 or mail us through contact us page of our website.

  • Services of highly qualified expert and a team of service tax lawyers and attorneys for all services related to services tax in India which mainly includes advance tax planning and regular guidance on regular basis to all commercial establishments, companies, corporations, industrial houses.

  • On-call assistance on all service tax law matters by highly qualified and experienced service tax lawyer and attorneys under one roof to provide seamless services at all levels.

  • Online legal advice services in service tax law matters by highly qualified and experienced service tax lawyer and attorney.

  • Online legal documentation and compliance services in service tax law matters by highly qualified and experienced service tax lawyer and attorney.

  • Online audit and advice service tax law matters by highly qualified and experienced service tax lawyer and attorney.

  • ADVISORY SERVICES BY SERVICE TAX LAWYER AND ATTORNEY
    • Service tax lawyer and attorney for legal advice regarding levy of duties/taxes, eligibility of exemptions notifications, tax planning measures, etc.
    • Service tax lawyer and attorney for updating with relevant budgetary changes, latest notifications, departmental clarifications, trade notices, judgments etc.
    • Service tax lawyer and attorney for preparing replies to all departmental queries and audit paras.
    • Service tax lawyer and attorney for preparation of replies to show cause notices and personal appearances before Adjudicating authorities.
    • LITIGATION SERVICES BY SERVICE TAX LAWYER AND ATTORNEY
    • Service tax lawyer and attorney for preparation of appeals and personal appearances before Commissioner (Appeals) and Tribunals.
    • Service tax lawyer and attorney for analysis of allegations made out in the show cause notice, prediction on the fate of the case based on the merits and evidences and suggesting whether to contest or follow the route of Settlement Commission (saving precious time and money of the client is the sole criteria while arriving on such decisions ).
    • Service tax lawyer and attorney for preparation of replies to the show cause notices and attending personal hearings before the adjudicating authorities.
    • Service tax lawyer and attorney for preparation & filing of Appeals / Applications / Petitions against Order-in-Originals/Order-in-appeals before appropriate appellate authorities/ judicial forums and attending hearings thereof.
    • Service tax lawyer and attorney for filing of writ petitions/ SLPs before High Court/ Supreme Court.
    •  Service tax lawyer and attorney for briefing senior counsels in case of requisition of their services.
  • COMPLIANCE CHECKS BY SERVICE TAX LAWYER AND ATTORNEY
    • Periodical visits by highly qualified service tax lawyer and attorney for conducting compliance checks by verifying existing systems, procedures and documentation with a view to:
    • Critically assessing the existing systems and pointing out deficiencies/weaknesses therein and suggesting ways of strengthening/improving the same by highly qualified service tax lawyer and attorney.
    • Ensuring that all exemptions, deductions and other benefits due under the law are being availed by highly qualified service tax lawyer and attorney.
    • Identifying areas of potential litigation and suggesting ways and means to avoid such disputes and consequent liabilities by highly qualified and experienced service tax lawyer and attorney.
    • Examining the existing disclosures to the department and suggesting ways and means of improving the same so as to prevent charges of suppression, misstatements etc. in future by highly qualified service tax lawyer and attorney.
    • Reviewing the existing disputes and suggesting ways for their prompt and favorable resolution of the service tax disputes by highly qualified service tax lawyer and attorney.
  • REFUND PROCESSING BY SERVICE TAX LAWYER AND ATTORNEY
    • These services are not the core services of a service tax lawyer and attorney but are being provided to facilitate the manufacturers/importers/ exporters/service providers to get the benefits extended by Government way of refund of Central Excise & Customs duties and Service Tax, wherever available.
    • The services under this head include:
    • Service tax lawyer and attorney for preparation of the refund application along with all the requisite enclosures for
    • Service tax lawyer and attorney for the refund of service tax paid on input services.
    • Service tax lawyer and attorney for the refund of accumulated CENVAT credit or service tax credit due to exports of goods/ services.
    • Service tax lawyer and attorney for the refund of Additional Duties of Customs.
    • Service tax lawyer and attorney for Refund / Rebate of Central Excise Duties paid on the exported goods.
    • Service tax lawyer and attorney for all services of Duty Draw Back.
  • Service tax lawyer and attorney for preparation of replies to the show cause notices, if any, issued for rejection of above refunds and attending personal hearings before the authorities concerned.
    • A brief note on Service Tax laws in India:
    • From 01.07.2012, the concept of taxable service has substantially changed to the Negative list based taxation. Previously, Service was not defined as specific services were defined for the purpose of levy of Service Tax. Now, every service, except those mentioned in the negative list is taxable. The government has also provided the exemption to certain services by way of a mega exemption notification. Also, a new concept of partial reverse charge mechanism has been brought, wherein a certain fixed percentage of service tax is to be paid both by the service provider as well as the service receiver. The role of service tax lawyer and an attorney has assumed importance for the said services. The other changes are with regards to Place of Provision of service and declared services.

The terms are explained below:

  • NEGATIVE LIST:
  • The negative list is mentioned in Section 66D of the Finance Act 1994. In the negative list system all services are taxable under the service tax however the services which are mentioned under negative list are not taxable and exempted from service tax.
  • Section 66D: The negative list shall comprise of the following services:
  • (a) services by Government or a local authority excluding the following services to the extent they are not covered elsewhere-
    • (i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government;
    • (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
    • (iii) transport of goods or passengers; or
    • (iv) support services, other than services covered under clauses (i) to (iii) above, provided to business entities;
  • (b) services by the Reserve Bank of India;
  • (c) services by a foreign diplomatic mission located in India;
  • (d) services relating to agriculture or agricultural produce by way of-
    • (i) agricultural operations directly related to production of any agricultural produce
    • including cultivation, harvesting, threshing, plant protection or seed testing;
    • (ii) supply of farm labour;
    • (iii) processes carried out at an agricultural farm including tending, pruning, cutting,
    • harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential
    • characteristics of agricultural produce but make it only marketable for the primary market;
    • (iv) renting or leasing of agro machinery or vacant land with or without a structure
    • incidental to its use;
    • (v) loading, unloading, packing, storage or warehousing of agricultural produce;
    • (vi) agricultural extension services;
    • (vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;
  • (e) trading of goods;
  • (f) any process amounting to manufacture or production of goods;
  • (g) selling of space or time slots for advertisements other than advertisements broadcast by radio or television;
  • (h) service by way of access to a road or a bridge on payment of toll charges;
  • (i) betting, gambling or lottery;
  • (j) admission to entertainment events or access to amusement facilities;
  • (k) transmission or distribution of electricity by an electricity transmission or distribution utility;
  • (l) services by way of-
    • (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
    • (iii) education as a part of an approved vocational education course;
    • (m) services by way of renting of residential dwelling for use as residence;
    • (n) services by way of-
    • (i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;
    • (ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers;
  • (o) service of transportation of passengers, with or without accompanied belongings, by-
    • (i) a stage carriage;
    • (ii) railways in a class other than-
  • (A) first class; or
  • (B) an air-conditioned coach;
    • (iii) metro, monorail or tramway;
    • (iv) inland waterways;
    • (v) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
    • (vi) metered cabs, radio taxis or auto rickshaws;
  • (p) services by way of transportation of goods-
  • (i) by road except the services of-
  • (A) a goods transportation agency; or
  • (B) a courier agency;
  • (ii) by an aircraft or a vessel from a place outside India to the first customs station of landing in India; or
  • (iii) by inland waterways;
  • (q) funeral, burial, crematorium or mortuary services including transportation of the? deceased.
    • DECLARED SERVICES:
  • Previously, there was no definition of ‘Service’ in the Finance Act,1994 and the term ‘Service’ has been defined with changes coming into effect with 01.07.2012. The definition of service is so wide that it covers almost any transaction done for a consideration. However, certain activities are likely to overlap with the other levies of state with a marginal difference, which may question the constitutional validity of the levy under service tax. In some cases there may be a doubt whether that activity could possibly called a service at all or otherwise. To rest the doubt about the validity of a transaction to be considered as service, the Government has declared certain activities to be a service for the purpose of levy of service tax. The duty of a service tax lawyer and attorney thus assumes great importance to clarify the services and the applicability of the tax on them.
  • Declared Services are defined under Section 65B (22) of the Finance Act, 1994 to mean any activity carried out by a person for another person for consideration and declared as such under Section 66E of the Finance Act, 1994. It means for a service to come under the category of declared services, it has to satisfy two basic conditions conjunctively:
  • it must be an activity by one person to another for consideration
    it must be specified (i.e. declared) under Section 66E
    Declared Services under Section 66E:
  • The below mentioned 9 activities when carried out by a person for another for consideration would amount to provision of service:
    1. Renting of immovable property;
    2. Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration is received after issuance of certificate of completion by a competent authority;
    3. temporary transfer or permitting the use or enjoyment of any intellectual property right;
    4. development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology software;
    5. agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;
    6. transfer of goods by way of hiring, leasing, licensing or any such manner without transfer of right to use such goods;
    7. activities in relation to delivery of goods on hire purchase or any system of payment by installments;
    8. service portion in execution of a works contract;
    9. Service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as part of the activity.
  • LIST OF SERVICES INCLUDED UNDER THE SERVICE TAX WITH DATE OF APPLICABILITY
  • 1 Advertising 01.11.1996
    2 Air Travel Agent 01.07.1997
    3 Airport Services 10.09.2004
    4 Architect 16.10.1998
    5 ATM Operations, Management or Maintenance 01.05.2006
    6 Auctioneers’ service, other than auction of property under
    directions or orders of a count of or auction by Central Govt. 01.05.2006
    7 Authorized Service Station 16.07.2001
    8 Auxiliary to General Insurance 16.07.2001
    9 Auxiliary to Life Insurance 16.08.2002
    10 Banking & Other Financial Services 16.07.2001
    11 Beauty Parlor 16.08.2002
    12 Broadcasting 16.07.2001
    13 Business Auxiliary Service 01.07.2003
    14 Business Exhibition Service 10.09.2004
    15 Business Support Service 01.05.2006
    16 Cable Operator 16.08.2002
    17 Cargo Handling 16.08.2002
    18 Chartered Accountant 16.10.1998
    19 Cleaning Service 16.06.2005
    20 Clearing & Forwarding Agent 16.07.1997
    21 Clubs and Associations 16.06.2005
    22 Commercial or Industrial Construction 10.09.2004
    23 Commercial Training or Coaching 01.07.2003
    24 Company Secretary 16.10.1998
    25 Construction of Residential Complex 16.06.2005
    26 Consulting Engineer 07.07.1997
    27 Convention Center 16.07.2001
    28 Cost Accountant 16.10.1998
    29 Courier Services 01.11.1996
    30 Credit Card, Debit Card, Charge Card or other payment
    card related services 01.05.2006
    31 Credit Rating Agency 16.10.1998
    32 Custom House Agent 15.06.1997
    33 Dredging 16.06.2005
    34 Dry Cleaning 16.08.2002
    35 Erection, Commissioning or Installation 01.07.2003
    36 Event Management 16.08.2002
    37 Fashion Designer 16.08.2002
    38 Forward Contract Services 10.09.2004
    39 Franchise Service 01.07.2003
    40 Foreign Exchange Broker 01.07.2003
    41 General Insurance 01.07.1994
    42 Health Club & Fitness Center 16.08.2002
    43 Intellectual Property Service 10.09.2004
    44 Interior Decoration 16.10.1998
    45 Internet Café 01.07.2003
    46 Internet Telecommunication Service 01.05.2006
    47 Life Insurance 16.08.2002
    48 Mailing List Compilation and Mailing 16.06.2005
    49 Management Consultant 01.07.1997
    50 Maintenance or Repair Service 01.07.2003
    51 Mandap Keeper 16.10.1998
    52 Manpower Recruitment or Supply Agency 07.07.1997
    53 Market Research Agency 16.10.1998
    54 On-line Information & Database Access or Retrieval Service 16.07.2001
    55 Opinion Poll Service 10.19.2004
    56 Outdoor Caterer 10.09.2004
    57 Packaging Service 16.06.2005
    58 Pandal or Shamiana Services 10.09.2004
    59 Photography 16.07.2001
    60 Port Service ( Major Ports) 16.07.2001
    61 Port Services( Other Ports) 01.07.2003
    62 Public Relations Service 01.05.2006
    63 Rail Travel Agent 16.08.2002
    64 Real Estate Agent / Consultant 16.10.1998
    65 Recovery Agent 01.05.2006
    66 Registrar to an Issue 01.05.2006
    67 Rent – a – Cab Operator 16.07.1997
    68 Sale of space or time for Advertisement, other than print media 01.05.2006
    69 Scientific or Technical Consultancy 16.07.2001
    70 Security Agency 16.10.1998
    71 Share Transfer Agent 01.05.2006
    72 Ship Management service 01.05.2006
    73 Site Preparation 16.06.2005
    74 Sound Recording 16.07.2001
    75 Sponsorship service provided to any body corporate or firm,
    other than sponsorship of sports event 01.05.2006
    76 Steamer Agent 15.06.1997
    77 Stock Broker 01.07.1994
    78 Storage & Warehousing 16.08.2002
    79 Survey & Exploration of Minerals 10.09.2004
    80 Survey and Map Making 16.06.2005
    81 T.V. & radio Programme Production Services 10.09.2004
    82 Technical Testing & Analysis 01.07.2003
    83 Technical Inspection & Certification Agency 01.07.2003
    84 Tour Operator 01.09.1997
    85 Transport of goods by Air 10.09.2004
    86 Transport of goods by Road 01.01.2005
    87 Transport of goods in containers by rail
    {‘other than Indian railway’ omitted w.e.f. 01.09.2009} 01.05.2006
    88 Transport of goods other than water, through Pipeline or
    other conduit 16.06.2005
    89 Transport of passengers embarking on international journey by air,
    other than economy class passengers 01.05.2006
    90 Transport of persons by cruise ship 01.05.2006
    91 Travel Agent other than Air & Rail Travel 10.09.2004
    92 Underwriter 16.10.1998
    93 Video Tape Production 16.07.2001
    94 Telecommunication 01.06.2007
    95 Renting of immovable property 01.06.2007
    96 Works contract 01.06.2007
    97 Content Development & Supply 01.06.2007
    98 Asset Management 01.06.2007
    99 Mining Services( Oil & Gas) 01.06.2006
    100 Design Services 01.06.2007
    101 Information Technology Software services 16.05.2008
    102 Investment Management for ULIP 16.05.2008
    103 Recognized Stock Exchange 16.05.2008
    104 Recognized Associations-Commodity Exchange Services 16.05.2008
    105 Clearing & Processing House services 16.05.2008
    106 Supply of Tangible Goods services 16.05.2008
    107 Cosmetic or Plastic Surgery Services 01.09.2009
    108 Transport of Coastal goods, Goods through National Waterways
    or Goods through Inland Waterways 01.09.2009
    109 Legal Consultancy Services 01.09.2009
    110 Promotion, marketing or organizing of games of chance
    including lottery, bingo etc. services 01.07.2010
    111 Health services undertaken by Hospitals or Medical establishments 01.07.2010
    112 Maintenance of Medical Records services 01.07.2010
    113 Promotion of Brand of Goods, Services etc. 01.07.2010
    114 Services of Permitting Commercial Use or Exploitation of any event 01.07.2010
    115 Electricity Exchange Services 01.07.2010
    116 Copyright Services 01.07.2010
    117 Services provided by Builder in relation to preferential location,
    internal/external development etc 01.07.2010
    118 Services of Air-conditioned restaurants having license to
    service alcoholic beverages in relation to service of
    food or beverages. 1.5.2011
    119 Services of providing of accommodation in hotels / inns/ cubs/
    guest houses/ campsite for a continuous period of less
    than three months 1.5.2011
  • NOTE: We have in house Service Tax Lawyer and Attorney for online and on call legal assistance on all Service Tax matters, call our board No. 9-11-2335 5388 or mail us though quick contact page of our website.

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