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Ind AS 117 – Insurance Contracts
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Bank Accounts and Repatriation Facilities for Non-Residents
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Whether The Gift Of A Capital Asset By A Corporate Entity Be Subjected To Income Tax?
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Legal Considerations for Start-Ups – Are you overlooking some?
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ATR & AQMM – Audit Reports of Auditors!
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भारत पहले – 75 Year of Independence
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President and CEO of The Institute of Internal Auditors
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August 2012

Partial reverse charge mechanism — Notification No. 30/2012-ST, dated 20-6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

Notification No. 30/2012-ST, dated 20-6-2012 widens the coverage of situations wherein service tax is payable under reverse charge mechanism by including following additional services/situations:

In respect of services specified at Sl. No. 7, 8 & 9, this reverse charge mechanism shall be applicable only where service provider is a non-corporate entity and the service recipient is a corporate entity.

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August 2012

Partial reverse charge mechanism — Notification No. 30/2012-ST, dated 20-6-2012.

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August 2012

Partial reverse charge mechanism — Notification No. 30/2012-ST, dated 20-6-2012.

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2012 (28) STR 39 (Tri.-Ahmd.) Glory Digital Photo Station vs. Commissioner Of C. Ex., Surat-I

Exemption to specified services received by exporter of goods — Notification No. 31/2012-ST, dated 20-6-2012.