HomeCategory Budget 2015-2016

At par with the penal  provisions in proposed  Section 11AC for excise  , service tax penalty provisions have  also been proposed for substitution via Finance Bill 2015 . Section 76 to deal with evasion of service tax without fraud or collusion or willful misstatement or suppression of facts . It is pertinent to refer to proposed Section...

Khudos to our  digital savy Prime Minister Shri Narendra Modi that finally the Budget 2015-2016 has incorporated the digital signature era in invoicing and records under central  excise and service tax . Service Tax Notification No. 5/2015-Service Tax dated 01.03.2015 prescribes the authentication of invoices by digital signature by way of introduction of Rule 4C...

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