Latest Expert Exchange Queries

GST Demo Service software link:
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Popular Search: VAT RATES :: ACCOUNTING STANDARDS :: form 3cd :: articles on VAT and GST in India :: cpt :: ARTICLES ON INPUT TAX CREDIT IN VAT :: list of goods taxed at 4% :: due date for vat payment :: ACCOUNTING STANDARD :: Central Excise rule to resale the machines to a new company :: TAX RATES - GOODS TAXABLE @ 4% :: empanelment :: TDS :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT Audit
« General »
 India’s GST among most complex in world, and it is 0% tax rate that is hurting the idea
 Can’t overrule courts with retrospective amendments, says Supreme Court
 Why tax planning should be an all-year round activity
 8 financial tasks you should do in the next 30 days
 Income Tax department may defend CPC in returns fraud case
  Income tax department sends notices to investors over tax treaty gains
 Seven months after GST rollout: Time for handholding over, Centre to intensify efforts to curb tax evasion
 Individual angels may get tax relief too
 The differences between tax and cess
 Startups that raised funds from angel investors face tax scrutiny
 Tax collection assumptions in India's budget ambitious

Nothing religious about marriage, pay service tax'
September, 23rd 2013

Marriage as a social institution existed much before religions came into being and, therefore, it is futile to argue that the marriage is a religious function— law itself recognizes registered marriages as a legally valid form of marriage and there is no religious sanctity attached to such registered marriages.

The customs, excise and service tax appellate tribunal said this while hearing an appeal on service tax liability on the money earned by renting out a hall for a marriage function in Kolhapur. "The mode of conducting the marriages either by following religious rituals or otherwise does not make marriage a 'religious' function," the tribunal said holding that service tax was applicable in this case.

Central Panchayat owned a hall and rented it out for marriages. The service tax department said the levy on such activities was applicable and demanded Rs 1.08 lakh for the period July 1999 to March 2004 and Rs 24,000 for the period April 2004 to September 2004.

The matter was adjudicated and the hall management was ordered to pay tax and a penalty was imposed. But the service tax commissioner overruled it saying marriage is a religious function and hence not taxable.

The department went in appeal before the tribunal which upheld the department's stand of service tax liability. On behalf of the hall management, the counsel said that marriage is a religious function and the Finance Act 2007 added an explanation to specifically provide for marriage to be considered as a social function for levying service tax. The counsel said the management was under the bona fide belief that marriage was a religious function as held in some other cases. The explanation cannot be applied retrospectively, it said.

The tribunal said the explanation was only by way of abundant caution and does not affect the levy of service tax on mandap keeper service rendered in connection with marriages. The tribunal said the hall management was liable to pay interest on the service tax dues but struck down the order directing them to pay penalty. Imposition of penalty is not warranted since the matter related to interpretation of the statute, the tribunal said.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Custom Software Development Outsourcing Custom Software Development Offshore Cus

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions