Dear sir, we are manufacturer of pvc pipes & paying cenvat + PLA 48 lacs p.a. our annual T.O. is 7.80 coror we are filing ER-1 monthly basis. Please let me know whether we are liable to file any other return under excise law.

sir my company is a meat processing factory and than export the frozen foods to other country and but the p.y we start ti installed SLAUGHTER/ETP/REFGERATION UNIT FOR THE PURPOSE TO EXPORT FROZEN FOODS TO OTHER COUNTRIES.SO I WANT TO TAKE INPUT VAT ON MACHINERY FOR WIP AS REIMBURSE IN THE CURRENT YEAR 50%.THIS IS CORRECT OR NOT PLEASE GUIDE ME

Sir I am going to start with a private limited company providing pre-school (Kindergarten) service and also services such as training and development, business stratergy, etc. There are two different units of which one is Pre-school business and other is training and development. The querry is, do I need to charge service tax in pre-school business? The other unit of my business which is training and development are taxable under service tax perview but do I also need to charge service tax in pre school business?

Sir, We are paying service tax on inward freight under reverse charge Notification and claiming abetment 75%. We are despatching material to our customer. GTA is charging Service tax on outward despatch. My question is what will be service tax position if freight paid by us or freight paid by customer. Consignment Note is in name of customer?

Dear sir, My company is a IT Company in Pune, We have to pay the service tax to our landlord. The owner will file service tax in his own name. Can we use that service tax in set off in our business.

Suppose a company purchase capital goods and taken cenvat cr.50% and return it within 180 days due to some problem then is interest chargable on portion of cr taken or not

Suppose a company purchase capital goods and taken cenvat cr.50% and return it within 180 days due to some problem then is interest chargable on portion of cr taken or not

hlo sir. suppose a factory owner selling goods to another. and the second party is exporting those goods through merchant exporter. so whether first party's transaction would be including in claiming Rs. 400 lakhs exemption limit as home clearance

DEAR SIR, Regarding my earlier query ST-25/212 read with Notification 3/2013 GTA carrying agro produce and foodstuff is exempt from service tax. Earlier food grain was used. My query is foodstuff includes human or animal or both? Whether poultry feed and Roasted Gaur Korma, supplements are include in foodstuff?

Sir, We are manufacturing co. & SSI unit having annual turnover Rs. 7.00 corer & paying excise duty near about 48 lakhs (centvat + PLA) Presently we are filing ER-I return. My query is whether we are liable to file ER-4/ER-5/Er-6?Pl advise

If any service provider not crossing the limit i.e 10 lakhs, getting registred have to comply with the service tax laws & Procedure.

sir, one of my client has purchased a manufacturing unit & the seller is charging excise duty on sale of machinery. is seller is eligible to charge excise duty? If yes, than can we take credit of it?

Dear sir, Our unit is manufacturing we are purchasing aluminium scrap with duty paid, this same material sent to job work, and after job work material received with rod and this rod is issued for production, my query is how to show in excise book like, RG 23 part 1.

New office build-up in the factory premises.In this case is company is liable to pay service tax under works contract ( by considering partial reverse charge)? If yes then on which value as company paid him (service provider) step by step as work will progress?

Sir, my query is regarding amended rule 3(5)(b) w.e.f. 01.03.11. As per rule before amendment i.e. up to 28.02.11, if value of any input on which CENVAT Credit has been taken is written off fully or where any provision to write off fully made in the books of account, then the manufacturer was require to pay an amount equivalent to the CENVAT credit taken in respect of the said inputs. (i.e. cenvat reversal require when 100% written off) But as per amended rule w.e.f. 01.03.11, if value of any input on which CENVAT Credit has been taken is written off fully or partially or any provision made fully or partially then the manufacturer is require to pay an amount equivalent to the CENVAT credit taken in respect of the said inputs. (i.e. cenvat reversal require even partial write off of input). We have followed the amended rule and reverse the cenvat on input on which partial absolute or non-moving provision is made after 01.03.11. There was partial provision existed in our books on absolute stock as on 28.02.11 (before rule changed). In Excise audit, dept took stand that the amended rule 3(5)(b) w.e.f. 01.03.11 is also applicable to the partial provisions made earlier. They have asked to reverse the cenvat credit and pay an amount to Govt and take re-credit of the same in subsequent month. In our reply we have denied to reverse the cenvat on the provision made earlier 01.03.11 as rule is not having retrospective effect. Now we are waiting for reply from dept. Sir, can u guide whether the department’s stand is correct as per rule.

Dear Sir, our firm is a contractor of govt. local body, employee engaged in this firm is 4 or 5. we have no PF & ESI no. as we have less than 20 employee but problem is that with out PF no. we cann't file tender in that local body. so what to do in this situation?

Dear Sir, One of my client is supplying trucks to a main contractor who has taken Road construction work for shifting of sand from one place to another he is issuing invoices as per the agreement on monthly basis Service receiver is a pvt. company and service provider is an Individual whether the service amounts to GTA service or whether the above service is taxable under supply of tangible goods for use. If it falls under GTA service then service provider is not liable to tax as the Tax is payable under RCM by the service receiver if it falls under supply of tangible goods for use then the service provider is liable for tax can you please clarify.

Our company is doing process [which is not amount to manufacture or production] on the material send by one excise exempt unit -[this unit is exempt on place basis]. After processes, processes material along with scrap is sent back to the excise exempt unit. For the processes, our company is charging job work charges and on that amount paying service tax. My question is: 1. Whether service tax is leviable on such job work charges in view of the fact that our company's customer is an excise exempt unit on the basis of its location?? 2. If our company is liable to pay service tax then can our company take cenvat credit of service tax on the labor charges hired for the processes [service tax has been paid under reverse charge].

ABOUT SAD REFUND condition is that the burden of 4% AD has not been passed on by the importer to the buyer and that the requirement to rule out unjust enrichment is fulfilled. Sir how it is possible because after import a importer sale this goods and charge sale tax from customer

Dear Sir, Applicability of service tax - Renting of Immovable Property Services performed before 01/06/2007 when it was exempted from service tax, I need your valuable opinion regarding the applicability of service tax in the following situation. Situation -1: Billing to client and consideration received after 01/06/2007. Situation -2: Billing of the same to client done before 01/06/2007, whereas the consideration against such service received after 01/06/2007 Regards Rakesh

Is filing of ST-3 compulsory for Transporter.

In case the vendor has wrongly billed full service tax in his invoice but his service is covered under the Partial Reverse Charge Mechanism and we had paid the full tax amount to him, so still our liablity stands to pay servicetax under RCM as we are a company.

Dear sir, we are holding central excise certificate on readymade garments manufacturing on current budget the tax rate is zero rate. so we have to surrender the certificate and continue the business. is it possible to run the business. pls suggest

Respected sir Whether CT-1 form ( for a merchant exporter) can be used even after expiry of a period of one year when validity period of one year is specifically mentioned in CT-1. What is the solution if CT-1 is used beyond one year period with regards N.k.Joshi

when & which transactions are debited / credited in B 17 Bonds by EOU units

we are a professional member of Indian Energy Exchange Ltd .We provide the service to our clients by procuring power . In this connection we had paid admission fee and membership fee to Indian Engery Exchange on which service tax is collected by them. We charge to our clients Service charges on which Service Tax is collected. Now our question is whether we can claim the Service TAx paid on Admission and Membership Fee as input and set of the same against the service tax payable by us . Kindly Clarify

i ve rented out commercial premise. i am now collecting service tax on it. can i take set off for srvice tax on maintenance bill(for that commercial premise which is rented out), my own mediclaim service tax,also whether service tax is to paid on gross rent of 20000 or after deducting municipal tax of 2000 and then be paid on 13000, kindly guide with ur experience

Respected Sir, A foreigner stay in the hotel and paid the bill amount in Indian currency. whether that amount will be considered as foreign earning for redemption to EPCG license?

Respected Sir, ABC P LTD got registered with excise department from 01.04.2012, however company is liable to pay excise duty from 01.04.2011, now company has paid excise duty from 01.04.11 to 31.03.2012. My question is can company file the return for the period 01.04.2012 to 31.03.2012 or what type of documents shall be submitted with department? Whether company is liable to pay any penalty other than interest?

Sir, We installed in factory one capital goods last F.Y. thats time we have utilised cenvate 50% But Second year we not taken a cenvat credit. My Query is know possible on take the credit?

dear sir, if my service provided in preceeding f.y is more than 10 lakh , and i m cover under mega exemption notification ,is there neccecity to get registration.

what is last date of filing annexure 19 under excise act and what is the last date of submiting hard copy of er-1 in excise department????

Dear Sir, Please suggest whether Service Tax to be deposited?? " The company has given a quotation of 100+12.36 to customer. Later the company found that the same was export of service and no liab. arise on the same, hence while billing they billed @ 112.36 for service only as no S.T. being shown any where on the invoice."

Dear Sir, We have availed services from Bureau of certification for ISO 9000-2008. The reasons to become certified in ISO 9000 are that we are able to satisfy customer requirements, to be able to do business in Europe, to be able to advertise your certification, and to improve your company's operations. Whether we can avail cenvat credit on such certification charged by service provider Regards DM

Our company has issued work order to a firm for arranging & acquisition of land after all necessary approvals from various governemnt bodies and also clearing/cleaning of the land for easy access/ transfer of title etc. For this the service provider shall give us the bill for professional service fees. This service shall come under which category from service provider point of view and also whether we as a company shall be covered under reverse charge mechanism. At present the service provider is regd under : erection/commissioning/intallation , Consulting enginnering service,Technical inspection and certification agency.Please clarify

Dear Sir, our firm is providing AC service we are providing it by AMC which is comprehensive[ with Material] then service tax should be on 70% amount.when we going to raise bill to our parental company.but whether we are liable to pay vat when we raise bill to our parental company?we are also trading company.

SIR WE ARE DEALING IN EXPORT OF TIMBER SO I WANT TO KNOW CAN I AVAIL ZERO CUSTOM DUTY UNDER EPCG SCHEME

A section 25 Company is registered under Section 12AA of the Income Tax Act, 1961 and its main objects are : To collect information upon all topics of interest to members and act as press organization. Any fees received from it members will attract service tax??

Sir, In respect of amendments notified through Notn. No. 3/2013, whether exemption is available since the original Mega Exemption Circular, i.e., from 01-07-2012 or only prospective from 01-04-2013. Eg. Freight on Tea

We are a Firm and manufacture vermicelli. We pay freight to lorries for wheat and maida. We hope wheat was exempted as food grains / agri produce. But whether maida, a derivative of wheat, is also exempted from inception or only wef from 01-04-2013 - vide Notn. No. 3/2013

Sir ji.. In respect of Renting or properties to a Company by is Director is now taxable under RCM at the hands of Company; Can u pl. advise the Director can surrender his RC since the Director has no other taxable Service income other than renting of immovable properties What is the formalities.. in such cases..?

Sir, our unit is manufacturing and we are filling excise return ER-1 on monthly basis, on this return I have taken credit of Service tax of GTA and Input services, now I am am filling service tax return st-3 for 2nd qty (july-12 to sep-12), than should I credit of input service tax and gta in service tax return ST-3.

Sir. we had taken service tax registration under manpower supply and we are depositing service tax under this code but in actual, we are providing services under work contract we had deposited 2nd qtr and 3rd qtr of service tax under manpower supply. On february-13 we have taken registration under work contract and deposit service tax under work contract code for 4th Qtr. what are adjustement for 2nd qtr and 3rd qtr. and is there any penalty provision for late registration Pls suggest on above matter regards Dinesh

Dear sir, whether reverse charge mechanism on services provided by vastu consultant is applicable or not .If yes please advice me the apportionment of S.tax payable by receiver and provider .Sir answer as soon as possible ..

Dear sir, whether reverse charge mechanism on services provided by vastu consultant is applicable or not .If yes please advice me the apportionment of S.tax payable by receiver and provider .

Dear Sir, We are doing Supply of Man Power Business & we pay service tax on this services. I have question if we are paid service tax on Labour/employee group mediclaim Policy & Group Personal Accident Policy then we are eligible to taken credit of service tax paid on this policy.

dear sir, plz clarify on the export of goods issue" (shipping bill date is 26.03.13 & let export date 28.03.13) please tell export made under this shipping bill will be considered in export turnoner of year 2012-13 or 2013-14. also let export date can be considered as date of transfer of ownership or not.

Dear sir, One of our client is providing foreign language coaching and translation work service. After getting translation work from Non residents, they sublet/contract work to Non resident.(that means they are working as brokering) My query is whether the service provided outside India is export of service? Will the payment made to the sub letting person also attracts Service tax?

If ABC ltd not paid service tax under reverse charge within 6 month of the date of invoice then service tax liability will be applicable from the date of invoice. Suppose abc ltd has paid service tax under reverse charge after 7 month with interest but not paid to value of input service to vendor then ABC ltd is eligible to take cenvat credit of such service tax paid under reverse charge.

Sir, Can a Chartered Accountant take CENVAT Credit of Excise duty paid on Computer/Laptop purchased in the Firm Name

Dear Sir, Whether Service Tax paid on Purchase of flat can be claimed while paying the Service Tax on professional Fees. Regards, Jinu

sir, i am service receiver and paying reverse mechanizam on billing amount of 75 %, i used credit what ever i pay tax , sir now in st3 [july to sept 2013] where i show this credit utlized.

My client is into fabrication work. My query is that for service tax on GTA and labour it is registered at office address and it is taking setoff of service tax paid against its excise liability for which registration is at factory premises. Whether such setoff can be taken if premises are different. If no , what happens about setoff already taken .

dear sir what is the point of taxation inrespect of "construction of residential complex service" whether it is the date of receipt of advances or the date of registration of flat. please clarify.

Sir, we are build up Shiv Murti 350 fit and making parties charge us service tax, vat, CST etc. This is developing purely for general public therefore above taxes are exempted or not.

Respected Sir, We are manufacturer of Iron and Steel covered under Excise .After introducing of Reverse charge mechanism (RCM) we are facing some problem like. 1 we have labor contractors for bundling & bundling of Bars they don’t have registration in Service tax (bcoz amount is less than 10 lac).so, RCM should attract on them or not? Under head supply of Man power) 2. We have made construction in the plant, labor and material supply by the civil contractor should it cover under the works contract service in under RCM or not? We have suggested by range Superintendent that there is no clarification about it. So please take precaution about in these types of transaction .Dept Can Arise liability in near future. So sir Please Give your Suggestion Regarding in these transaction CA Rajat Jain 9166132638

Sir This query is reg ser tax applicability. Tractor driving by road by a contractor. We pay per tractor Rs.500/-. Driver not working under our co. Contractor gives bill for 500/-. Any ser tax liability??

Sir, we are a C. Exc. regd. factory registered as a service receiver and have been filing ST3. Now in the new ST-3 meant for July - Sept.2012, in the drop down list for constitution, there is no word as PARTNERSHIP. instead there is one "Limited Liability Partnership" and another "A FIRM" we are partnership as per the deed; which one is now applicable for us to select out of the 2 new constitutions mentined in the format ; pls advise us Sir,

Dear Sir If any transportation company charge service tax on their bill then company (Service Receiver) have to pay service tax to transporation company or to Govt.

Sir, Kindly clarify the following 1. whether service tax is payable under RC mechanism on sitting fees payable to whole time directors. 2.whether non employee director has to compulsorily issue invoice for sitting fees payable to him 3.whether service tax paid by the company under RC mechanism for sitting fees paid to non employee director could be availed as input credit. Regards, Nagarajan V

Sir, is it mandetory to make aggrement / contract on stamp paper under works contract service with service provider?

Dear Sir, Kindly advise the date of deposition for March'13 under reverse charge mechanism especially for service receiver component i.e. 75% security & manpower supply. Regards

pl guide me service tax exemption limit of i0 lac can avail if the company having excise turnover of rs 2 crore and 8lac in service in preceding year

Dear Sir, If a broker ( registered service provider )purchases a property on which he pays service tax at the rate of 3.09%.Can he claim credit of the service tax paid on the property purchased against the service tax payable on the brokerage service provided by him? Please reply at your earliest convenience

Dear Sir, Whether Service Tax on GTA services is exempted in hands of consignor/consignee for carriage of tea as per recent budget 2013-14

sir, one person(not company) done installation of ac work in my company and issued bill under heading "supply of labour for installation of ac" wether it attracks service tax under reverse charge mechanism under work contract

Dear Sir, CCTV CAMERA ARE CAPITALIZED GOODS FOR A/C PURPOSE.

Dear Sir, when a commodity is subject to assessment on MRP basis as per sec 4A of CE Act, Is there any relevance between assessable value (MRP-abatement) and billed value ? Whether CE dept will rise question in case assessable value is lesser than billed value?. Kindly clarify. Thanking you.

we have been registered with central excise.Now excise duty has been withdrawn on readymade garments. we have balance of duty in hand. also have finished goods in hand. On adjusting the duty credit on finished goods still duty is recoverable. How to surrender the license along with claiming the refund. How to file the statement regarding reversal of duty include in finished goods? Thanks in advance

Dear Sir, I have a quarry about 194C. If we are using contract labour and contractor gives two bills one for labour amount and second for service charge then on which amount we deduct TDS i.e. on whole amount/ on Service charge amount or on labour charges amount. please solve this query as soon as possible

IN THE REPLYING OF QUERIES OF 1 PERSON, YOU ANSWERED :- QUES :-AMC given for Machine where sale of Property does not include, then, whether it is covered under works Contract OR Not? ANS :- For work contract service there should transfer of property in goods involved in execution of such contracts. Since you are saying there is not transfer of property in goods involved so the service will not be work contract service. SO, PLSE SUGGEST ME UNDER WHICH CATEGORY , IT IS FALL. THANKS

Dear Sir, Pls. let me know the CVD on 100% Cotton readymade branded garment of children and other readymade garments in chapter 61-62

Sir one of my client importing gift articles and remove the cover and sell the gift articles under their packing cover to the gift shop ( retailer). I just want to know whether packing and repacking is liable to excise under the mrp based valuation Thanks in advance

How do we differentiate goods transport operator and goods transport agency? Seeing the current definition of GTA it seems that even goods transport operators are liable for service tax?

Our private limited company has let out one residential flat. We have not charged any service tax as the this is residential flat. However, society is charging us service tax on maintenance. My query is whether I can get credit for this service tax against my service tax raised through consultation fees. We are not using residential flat as such

One partnership firm having agreemnet with an Individual for suppyl of Labour but contract is these labour shall work on Piece rate basis not on basis of their slary.At month end their remuneration is paid on basis of production of pieces. Industru is textile processing and these labour works at Factory of firm. My question is Is it manpower supply agreement or Works contract agreement? How much service tax is payable? Is reverse charge is applicable?.

sir,we have manu. unit and registered excise unit exporting goods in nepal and domestic market availing excise exemption of 1.5 crore under ssi.now our turnover increased from 1.5 crore ie 1.25 crore in domestic market and 60lackh in nepal market.excise dept issue us a notice to pay excise because we have accross limit of 1.5 crore in total turnover(nepal+india).we are exporting goods under bond ut1 and are1.we are receiving payment in inr. so do we have to pay excise duty or we will be exempted from paying the duty?

Respected Sir, I am newly passed out CA and require your valuable advice. One of my clients has raised a query on service tax which is as follows: - My client is in the business of Road Construction, Repair and Maintenance and is a Pvt. Ltd company. They are in the receipt of services for the maintenance of the road and as per the Reverse Charge Mechanism the service tax liability in respect of some services is to be discharged by the service recipient w.e.f 1st July, 2012. My client business was made exempt from the service tax by including them in the List of Exemptions under Mega Notification no 25/2012-ST dated 20-06-2012 which is as follows:- "Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a road, bridge tunnel, or terminal for road transportation for use by general public is exempt from service tax" They therefore being an exempt entity from service tax, whether they have to pay service tax under reverse charge Mechanism as service recipient or they will be exempt. Your professional guidance in this will help me a lot. Request you to also provide the reference for the above. Regards, Jayant Nahata

dear sir ,construction of bridges for government is exempt for main contractor.further if a sub contractor is providing work contract service to such contractor he is also exempt from service tax.please clarify that whether main contractor will deposit service tax under reverse charge since liability of recipient and provider are independent..

Dear Sir, Some transporters are charging service tax @ 12.36% on their GR in spite of charging 3.09 %.My query is, Can we take the input of that full amount of Service tax charged by them? Thanks.

we are registered under service tax in faridabad and providing service in haridwar then we have to register there in yes then why?

if any orgainsation provide service to their client which are located at another than registered area, then service provider have to registered at service receiver area under service tax or not.

Dear Sir, Kindly elaborate in line with para ((B) specified in sub-clauses), whether can we avail input service credit vehicles engaged for movement of goods within factory especially in cement industry from one place to another place (loading of Coal into conveyor belt). Sec. 2 (1) of the CENVAT Credit Rules, 2004 defines “input services” and states that “input service” means any service, – (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), insofar as they are used for– (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, insofar as they relate to a motor vehicle except when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods; or (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;”.

Hello A trust regd under section 12aa runs a school It is a school which provides nursery and primary education .This is not recognized However they also corse which is not CBSE but recognized by MCD education deptt Not by CBSE because it does not cover class X and XII Whether classes of nursery and primary i.e fees charged is liable to service tax

Hello There is a trust regd under section 12 aa It gives a part of the premises on rent to ICWA institute Is the service taxable They also carry out some vocational courses like tailoring/beauty parlour etc ,for which they charge a fees .These courses are not recognized Are thses liable to service tax

Prepared food supplied to outdoor Catrer like gravy, sauces etc will this attract service tax over and above value added tax of 12.5% tax ?? If yes how much and break up of both taxes ??& slab ??

Respected Sir, According to the knew budget, is there any change for the turnover limit of excise for the ssi units due to which they come in excise with effect from 01-04-13,as in the last budget it was Rs.4 crore

Rule 7 of CCR, 2004 prescribes manner of distribution of credit by Input Service Distributor. Credit of Service Tax shall be distributed on pro rata on the basis of turnover of the concerned unit to the sum total of turnover of all the units. In case non-clearances of a particular unit during a month, can we distribute the credit to the other units by excluding the said unit?

sir ministry of finance has imposed service tax on products transported through rail.some essential commodities like food grains , perishables, fertilizers have been exempted from service tax when transported through rail, but railways is charging/demanding service tax on demurrage amount levied on rakes which carried those essential commodities which have been exempted from service tax when transported through rail. is it justifiable on the part of railways? please guide us. thanks

respected sir, We have digital photo printing and binding unit of wedding albums. Whether we have to pay service tax.

Respected sir, I am a accountant in online portal.i have also a affiliation of online portal we sales through this web site but product dispatch through our place to customer but payment come through affiliation site. he deduct your commission than paid to us that is mean we sale the customer through website and payment come here.what is the sale entry in tally software.

In case of outdoor catering services DVAT will be levied on gross value or on abated value under Service Tax?

Our Client is engage in the business of preparation of Advertisement Hording for the various companies. In this they do fabrication and printing work along with supplying the material. We are paying Vat on the entire bill amount. My question is that weather it attracts the Service tax or not ?

When we need to file the II hly return for 12-13; Any new format of ST-3 for RCM workings..!!

Respected sir, We are SSI unit manufacturing pvc tubing. We have crossed our turnover Rs. 90 lacs during the m/feb-13. Sir i want to know the whether we are liable to submit declaration to the excise department if us pl let me know under which format.

We are providing services of only labour work(without material) for electric fitting at Individual residence, new residential complex to be constructed new commercial complex to be constructed. My question is under which category my case will fall i.e. under which category i have to make application for service tax registration.

How shall differentiate sponsorship and advertisement as both are categorised in revenue expenses under Publicity where sponsorship is taxable and advt is not taxable

Sir, our client is a SEZ unit in Noida and they are claiming refund for the Service tax payable to the service provider. Can the adjust their liability under reverse charge mechanism against the Service Tax claimed as refund or they have to pay??

Sir If a company is constructing roads, gardens & other facilities in a residential complex or villas & receiving a certain percentage of the sale amt. of complex from the customer directly, whether it would be taxable.

Dear Sir, Service provided in India is just of identifying vendors for the parent company from where the vendors shall procure inputs directly. The inidian subsidiary shall receive the payment in foreign currency from parent company. As per Rule 6A read with POP rules, can it be called export of service.

Dear Sir, We are aviling cenvat credit of service tax against premium paid towards marine insurance. This covers goods in transit as we have sales network across india. The premium is paid upfront for the entire financial year. Query is 1) whether cenvat can be availed towards service tax paid on such premium. 2) if affirmative then whether service tax credit can be taken upfront or on proportionate basis based on consumption only. Request your valuable views

sir please clarify that if a service is covered by mega exemption list and is liable to reverse charge as well ,whether recipient would be liable to deposit service tax under reverse charge mechanism.

we are a manufacturing unit in SEZ and use laundry Services. Factory uniforms used in production area are collected by laundry service provider from our sez location and delivered to us after washing. Washing activity is carried out outside sez. Please guide if Service Tax is payable on this activity in lights of notification No 40/2012 ST.

Dear Sir, We are a small manufacturing concern (proprietorship)having turn over of below 2Cr. We are paying Cartage to transporters who is not charging any service tax on Gr. My query is, Does that create any liability for us to pay service tax? Thanks.

service receiver company engaged an professional firm of Corporate social responsibility to execute company's CSR Plan and provided a fund to incur it using his expert knowledge in the field of CSR. The firm is working as a pure agent and they will charge only professional fee and expenses incured in relation to CSR will be reimbursed by company or credited against advance deposited in a separate bank account. The firm further gives contracts to various contractor to execute different job like water pipe line, renovation of school etc. IN THIS CASE WHO WILL AVAIL CENVAT CREDIT FOR THE SERVICE TAX CHARGED BY SUCH CONTRACTOR ON THEIR BILLS. PRACTICALLY I THINK COMPANY SHOULD AVAIL THE CREDIT. BUT HOW COMPANY WILL AVAIL IF BILLS RAISED BY CONTRACTORS ON THE PROFESSIONAL FIRM. HOW THE PROCESS WILL WORK SO THAT CENVAT CREDIT CHAIN NOT BREAK AND COMPANY COULD AVAIL CENVAT CREDIT. PLEASE EXPLAIN

we award pure labour contract for radial gate painting,materias supplied by department.Are we liable to insist for 100%ST remittance proof from contractor as service receipent.

Dear sir we are registered under erection commisioning and maintenance and doing work contracts i.e.(labour + supply) and seperate contracts also..However on our work contracts 4% WCt is deducted at source by Clent and submitted to State Governmnet as VAT.Then is there is any liability for Service Tax also or not.and also if we can bifurcate some contracts in labour and supply and cant bifurcate between some then what is the criteria of assesing the same upto Financial year 2011-12

Sir, We are in to manufacturing and does not provide any services.Can we take the input on service tax paid on Stock & Building Insurance premium? Thanks.

Sir, we have procured a capital goods in April,2010 and availed in April, 2010. Balance 50% credit has taken by us next financial year 2011-12 i.e. in April, 2011. Now we intend to remove this captial goods after use. As per CCR we can claim 2.5% depriciation per quarter from April, 2010 onwards. In this regard, I want to know your valuable advise whether we should also consider April, 2011 for claiming depriciation 2.5% for balance 50% balance credit. As per my knowledge, 2.5% depriciation will be calculated on entire duty amount from April, 2010. Kindly confirm whether my understanding in order. Your immediate response in this regard, will be highly appreciated.

Sir, in hotel industry. normally room are provided @ Rs.2000/- with breakfast and lunch free and they are paying service tax on lunch @ 500/- per plate and breakfast@150/- per plate as their decided price @4.944 and balance under accomodation service7.416%. This method is correct. Please provide legal position.

Mr. A inaugurated office on 1st April 2013. Will he be eligible for SSP exemption (E/N 33/2012) in 2014-15 if his income in 2013-14 is as follows (each case is an individual case): Case 1. Receipts from fashion designing: Rs 4 lakhs; Receipts from service station with brand name of Maruti: Rs 8 lakhs Case 2. Receipts from fashion designing: Rs 4 lakhs; Receipts from GTA business: Rs 8 lakhs Case 3. Receipts from fashion designing: Rs 4 lakhs; Receipts as insurance agent: Rs 8 lakhs Case 4. Receipts from fashion designing: Rs 4 lakhs; Receipts from service of supply of manpower [to corporate clients]: Rs 8 lakhs Also, in case no. 4, on what amount will he be required to pay service tax in 2013-14 - entire Rs 8 lakhs or only Rs 2 lakhs(i.e., after availing balance exemption of Rs 6 lakhs (10 lakhs-4 lakhs)?

Sir, I want to know - - how an Interior Decorator's service is chargeable to Service Tax in FY 10-11, FY 11-12 & FY 12-13? - Whether any abatement is available? - How to compute the assessable value? - Can we bifurcate it into Works Contract activity and the like and ID's Service? - Whether Reverse Charge Mechanism applies? - Please also clarify whether there is a difference between Interior Decorator and Interior Designer, which makes the difference in chargeability of Service Tax from their Client Kindly Reply, heavily confused please help me to get out of this......

We are manufacturers. we are paying to transporters, who are delivering the goods to our consumer place... For that we are collecting freight/carriage seperately in the sales bill. we are collecting more than we paid to transporters.... we are getting service from registered and unregistered transporters... tell me GTA impact in that .. Thanking You in advance...

Sir, Our client is importing airtime and simcards from outside india and it is selling the same in india to distributor and customer(going outside) but simcard and airtime can be used only outside India not in India. So my querry is whether our client is falling in intermediary service provider and what would be application of place of provision rules

Dear Sir, eeking your expert openion on following issues: Clent providing xerox per page @ Rs.1/- 1. Whether Xerox covered under Service Tax. 2. If cover, then pls specify Service Head 3. is any abatement for paper, ink used in Xerox. 4. Position before Negative list & After. Thanks, Waiting for your valuable reply. Thanks CA Radhesham Bhutada Pune

Dear Sir, We have a manufacturing company with turnover of 14 cr. We have received SCN from excise regarding two issues. Firstly, Till 2011, we were only supplying locally. On 2012 onwards, we started exporting. When we applied for LUT, they put a seal on Bond, without mentioning the validity period. We thought that LUT doesn't require revalidation and exported using the same LUT no. in the ARE1, after 1 month of LUT expiry. later, Range Superintendent informed us to get new LUT. The new LUT has the validity period mentioned on it. Now, we have received a Show cause Notice,under rule 19 Central Excise Rules 2002, for exporting under expired LUT. In the first LUT, the validity was not mentioned and we were not informed of the same. Whereas, in the second LUT, the validity is clearly mentioned. Kindly advise on our defence in this situation. Secondly,they have imposed Penalty under Rule 27 Central excise rules 2002, for not filling triplicate copy of ARE1 within 24hrs. We usually export on Fridays. Saturday and Sunday, there is no facility for receiving the copies. Hence, we submit on Monday. Doesn't this account as within 24 'working' hours? please Advise...

Dear Sir, We have a manufacturing company with turnover of 14 cr. We have received SCN from excise regarding two issues. Firstly, Till 2011, we were only supplying locally. On 2012 onwards, we started exporting. When we applied for LUT, they put a seal on Bond, without mentioning the validity period. We thought that LUT doesn't require revalidation and exported using the same LUT no. in the ARE1, after 1 month of LUT expiry. later, Range Superintendent informed us to get new LUT. The new LUT has the validity period mentioned on it. Now, we have received a Show cause Notice,under rule 19 Central Excise Rules 2002, for exporting under expired LUT. In the first LUT, the validity was not mentioned and we were not informed of the same. Whereas, in the second LUT, the validity is clearly mentioned. Please advise on defence of this situation. Secondly,they have imposed Penalty under Rule 27 Central excise rules 2002, for not filling triplicate copy of ARE1 within 24hrs. We usually export on Fridays. Saturday and Sunday, there is no facility for receiving the copies. Hence, we submit on Monday. Doesn't this account as within 24 'working' hours? please Advise...

sir please clarify me on the following situation:- in case of a pure labour contract, where the manpower works under the control of contractor and not under principal employer, are chargeable under which head of taxable service

How do we calculate notional rent on security deposit? The security deposit was partly invested in saving account and partly used for repaying loan

Sir our Query is, We are a sez unit situated in zone (in Guajrat) , we purchase cotton yarn from a party in south and issue I form to them. Now they are asking us to issue them H form. They are claiming for refund from the sales tax department in their state (Andhra Pradesh) on input tax credit paid on purchase of Cotton as raw material to produce yarn. The officer from the department has informed them that they will be entitled for the refund only if they are able to produce H form to them, from the party to whom it has made deemed export. We look upon for your expert opinion/ advice , what is the correct procedure and what can be done in this regard.

Whether name of the Job Worker can be included in the IEC of the Principal Manufacturer.

sir, our factory is under in GRAM-PANCHAYAT,so can we need SHOAPACT LICENSE, OR ANY OTHER DOCUMENTS,

The service provider of rent on immovable property died in sept, 2011. What is his liability with regard to rent from immovable property before his death and after his death?

Dear Sir, We are providing services of repairs and maintenance to Navy /Coast Gurard and had been enjoying exemption from service tax and the said notification was recinded by 34/2012. Now under the negative list can we still claim exemption under section 66D for service provided to Central government. Request your valuable views

Sir ji.. IS CENVAT credit on sponsorhsip is eligible for availing input credit? As tax on SPONSORship service is payable by the service receiver.

Dear Sir, We are Importer of Machinery. When we Imported a machine we contract with a shipping agency. My question is that can we take credit of Service tax if foreign shipping agency deliver the machinery and made a bill in the name of indian shipping agency and the amt. paid to foreing shipping agency by the indian shipping agency. and in bill we are mentioned as importer. Please solve it Sir. In above reference please tell me that can we take credit of the ST paid by indian shipping agency on our behalf if bill is raised in the name of shipping agency

Dear Sir,We were in a MOU with A government public enterprise to retrofit seats and berths in Coaches made available by the Railways to them. These Works Contracts were different for each Railway. The Railways issued Works Contracts on the Public Ent. and they back to back issued a works contract order on us.Sir we were supposed to assemble all items regarding berth fitment at the station itself,but due to space problem, we got the items related to making seat/berths in our factory premises.Earlier we paid Works Contract tax under Compensation Scheme on the entire work executed,but the Excise Auth. as a result of Search Seizure told us that the Seat Berths leaving from our Factory were excisable and hence we paid the entire duty on such berths and Seats available.but now they have again issued a show cause notice? demanding to pay duty on even bought out itms reqd. for fitmtnnt. Sir, pl advise if r lablle to such duty in totslity ?

Dear Sir, We have paid service tax for few heads twice on 6th of Feb,2013, Can we adjust against future payments or we need to go for refund claim? regards Dakshina Murthy

Sir, An Indian Company has sold and exported a machinery to a Gulf company. Before its warranty period is over, snags are reported and the Indian company with the consent of Gulf company informally arranges a local firm in Gulf to rectify it , The gulf company pay the charges and claim its refund form the Indian Company as it is under warranty.Whether it would be taxable (not an intermediary service I believe)? since both beneficiary and provider are abroad but payment made under contractual obligation? Kindly give your valuable opinion on this?

Reversal of Wrong/excess cenvat credit taken in earlier Months where to show reversal of that amount in ER1

Dear Sir, My client is engaged in Manpower services.They pay Searvice tax @ 25%(as reverse charge mechanism is applicable in case of some cos.).the query is whether CENVAT credit can be availed agast the payment of 25% service tax. If allowed, do we have to calculate it on a Proportinate basis i.e. 25% CENVAT Credit.

Dear Sir, Our flat owners association has registered with register of companies under section 25 of Companies act 1956 as non-profit organisation. Is our association also has to registered with service tax as recipient of services from our vendors and applicable for reverse system payments.

Sir, we have installing cctv camera in our factory so can we taken installation service charges credit for excise utilization purpose & which notification under we are taken,

Sir ji.. Pl. advise.. Is CENVAT is available for SPONSORSHIP service. I un'stand the service tax is to be paid for Sponsorship service under reverse charge. Can we claim CENVAT also?

Is service tax paid on insurance premium eligible for cenvat credit to works contractor?

Dear sir, My company has engaged an individual contractor, who fabricate scruber (includes civil work also). we are providing him materials like cement, steel, Bars etc. and contractor is providing sand, gitty as required. is this works contract service? if no, how much service tax should contractor charge? and if yes, on which value the service tax is payable by company? kindly reply. Regards,

Dear Sir, A flat is allotted to a tenant in lieu of tenancy rights that he was holding in respect of that property. He is only charged for the following: 1.) Construction Cost 2.) Market Value for excess area allotted over and above his tenancy rights. Whether service tax would be charged to him on only construction cost & market value of excess area OR Stamp Duty Value at the time of transfer of property OR on value of flats sold to similar buyers at or about the same time. Secondly in case the building is 50% complete at the date of entering into an agreement, then whether service tax is leviable on 100% value of the agreement or only 50%.

please provide the time limit to isuue show cause notice under service tax laws by the departement if its issued after time is void ??

Transfer of export licence granted by DGFT for export of sugar quota to other parties.The sugar unit receives quantity based consideration .Whether this amount is taxable and under which service tax category.

Respected Sir, We have applied refund of service tax on indian commission paid against export sale under notification no.17/2009 date 07.07.2009.But department is not allowing us refund on the contention that it is nowhere mentioned under notification no. 17/2009 dt 07.07.2009 that refund on indian commission on export sale is allowable refund.Please guide whether refund is allowable or not.If not then under which notification we can calim refund as we are paying the same to the concerned agents.Thanks

Dear Sir, I have been charging service tax on rental income from my industrial property and I purchased a residential builder flat & a commercial shop .On both the builder are charging service tax from me . Now I want to know that can i adjust my paid service tax to the builders from the service tax received on rental income Thanks

Dear sir, we want to know about if packing charges charged on fabric packing in case of job work. whether service tax liviable on packing charges? if not tell me reason about it.

Dear sir, I want to know that ceiling of exemption turnover amount 1.5 crore in excise include vat and cst that we charge on turnover. or vat or cst amount excluded in 1.5 cr limit

Dear Sir, Good Evening ! This is regarding Supply from DTA to SEZ Unit. Our company is the manufacturer, elligible for Cenvat Credit. Generally we purchase excisable goods from other manufacturer and sold to customer. In present situation, we are interested to sale the excisable goods from manufacturer to customer directly. The customer is SEZ Unit , elligible for excise exemption against ARE-1 & Cst against form-I. Since we have more modvat credit we don't want to purchase and again sale to SEZ unit. We want to sale dircltly from Manufacturer to SEZ. Is it possible ? If yes , please guide me? With Warm Regards, Prasanta

Wish to know if service tax is payable under reverse charge on upfront fees payable towards ECB Loan Whether as per place of provision this would fall under the taxable category of Banking and Other Financial Services and servaice tax would be payable by the borrower. Regards DM

Sir, we have engaged a carpenter contractor, for making furniture in our newly constructed building. he is to pay @ 35% of the total material purchased for his work. we are purchasing the material and he does the work on it. my quary is, can it be treated as "Works contract"? and we are liable to pay st (we = Public Ltd company; and Contractor = individual)

We have mistakenly paid 100% gta service tax from april 2008 to december 2008 and the same take cenvat credit, then what we will do?

In case of Builders - 1. Whether Builder paying service Tax @3.09% will be able to get CENVAT Credit on Service Tax paid under reverse method or service tax paid on input services or excise on CG/Inputs etc In short whether he will get any type of credits against his service tax liability or not? 2. whether service tax is to paid on every installments received from customers or it is to paid once as per MVAT on agreement to sales

hello sir i want to know the detailed proovision of service tax relating to man power supply service

our head office (Hyderabad) is registered as Input Service Distributor. Now,we have taken a consultancy opinion with regard to development of railway connectivity in karnataka. We have no any factory in Karnataka. the Invoice is on Head office name. can we take credit of service tax paid thereon and distribute to our units in AP and gujarat??

We have mistakenly paid 100% GTA insteade of 25%. Out of 100% we have taken credit of 75% of the amount on CENVAT from the period of April 2008 to November 2008 and officialy reflected the matter in our corresponding return.As wrong utilization of cenvat the department has accused us under section 11AC and demanded 75% amount with equal amount of of penalty which seems to be illogical & unauthentic. what will be our stand against the demand of the department with specific laws.

whether central excise duty/service tax attract on advance received by costmers in company

Dear sir, Is job work receipt taxable for a registered dealer of plywood?

Dear Sir, we are a partnership firm receiving GTA services & paying service tax on its bill to GTA provider only are we allowed to do that as there is reverse charge in GTA services. thanking you in anticipation

I wanted to know that whether place of provision of service rules apply to reverse charge mechanism too ??? i.e if X is providing export services and takes help of y ( a foreign entity), then will the reverse charge apply to bill of Y to X. And what will happen if X is importing service? (X is a packer mover in both the situation.

We are dealers registered under central excise. The warehouse is very small to accomodate goods such as trailer or concrete mixers. We recently got an order where the customer intends to availed cenvat credit as he is a service provider for leasing construction equipment. Since we do not have the space to keep the goods we intend to keep it at the transporter godown and effect delivery from the transporter godown. Our query is can we avail the cenvat credit without receiving the goods at our warehouse due to space constraint. We will raise the Excise (first stage dealer)invoice from our registered warehouse and clear the goods from the transporter godown. Do we need to seek permission for storing goods at transporter godown Kindly advise

Dear sir, Please explain the procedure for changing the constitution of an assessee being a private limited company which is being incorrectly shown in the service tax department's record as a public limited company. Also, please guide whether any authority in the form of Board resolution of the company is to be sent to the service tax department. Thanks Anubhav Wahee

dear sir, i our company we have availed cenvat credit on capital goods when we are in central excise later on we have surrender our registration since the exemption limit was increased in the budget. as a result we have reversed the un availed cenvat credit in the books to profit and loss account later on few month after central excise audit came and they have noticed few irregularity in aviling cenvat credit on capital goods and raised demand notice now the query is can we adjust the demand against the unavailed cenvat credit which was revered in the books ?

Dear Sir, Attention is drawn on Notification No.'s 24/2007 & 29/2012 Service Tax on Immovable Property.(a) what is the rule of property tax deduction from service tax liability when property tax is paid by landlord. (b)if property tax is paid by tenant.

Is it mandatory to charge Service Tax from clients after voluntary obtaining Service Tax Number and even turnover is below then the basic exemption limit.

Dear Sir, can a consultancy firm who is registered in service tax claim cenvat of excise duty paid on purchase of a machine for service providing purpose. If yes then please send any reference.

Dear Sir, I have following quaries relating to Reverse Charge : (i) a Rent a Cab assesee is providing vehicles to University. is Reverse charge applicable? who is to charge ST and by what Rate? (ii) in my company, contractors are giving composite bills, i.e. "Per MT" and "Man Power Supply" by per Man Days". Quary : is Reverse charge is applicable on PMT (piece Rate?), and in this composit bill, on which portion, we are to deposit ST for Manpower Service?

IF GOODS ARE DELIVERED AT VARIOUS GODOWNS IN THE CITY OF SERVICE RECEIVER AND PAYMENT OF FREIGHT IS MADE AT OFFICE,WHICH IS SITUATED AT DIFFERENT PLACE IN THE SAME CITY. ALL ACCOUNTS ARE MAINTAINED AT OFFICE. WHETHER TO GO FOR CENTRALISED REGISTRATION OR ONLY FOR OFFICE FROM WHERE PAYMENT IS MADE FOR SERVICE TAX

Sir, Will funding of an event of education institution amount to sponsorship?Would expenses incurred on the event (appart from sponsorship payment made) be trated as sponsorship? what is the demarkation line between sponsorship and donation.

Sir, in case of a construction company we have outsourced work to labour contractors. These contractors enggages their own labour and do the work.but before making the payment to these contractor we do veriy the wrok quality. whether the payment made to contractor will still amount to Manpower supply service or will it be treated as pure labour contract?

Sir, i need information about excise exemption for dairy equipments .

DEAR SIR WE ARE A PROPRIETORY CONCERN MFG.AND EXPORTING GEOMETRY BOXES/ MATHEMATICAL INSTRUMENT BOXES, WITH TOTAL TURNOVER WELL BELOW 1.5.CRORE, HAVING TAKEN C.E.RGISTRATION ON 4.10.11,FOR MFG. BRANDED GOODS,DUTIABLE ON 1%/2%,WITHOUT CENVAT CREDIT(01/2011),WE TOOK LUT ON 19.10.11,PERSUMING THAT IT IS FOREVER AND DOE NOT REQUIRE REVALIDATION, AND EXPORTED UNBRANDED GOODS ON 08.12.12,UNDER ARE-1/LUT, WHEREIN WE HAVE BEEN SHOWCAUSED BY THE RANGE, DEMANDING PAYMENT OF DUTY (11A),INTEREST(11AB),PENALTY(11AC)& PP(RULE26),DUE TO EXPORT UNDER EXPIRED LUT,HEREIN IN DEFERENCE TO THE SCN WE HAVE IMMEDIATELY DEPOSITED DUTY+INTREST(REFUNDABLE)AND PROOF OF EXPORTS ALSO, BUT IN OUR OPINION,SCN IS NOT SUSTAINABLE,BECAUSE THE ISSUE OF EXPIRED LUT IS REDUNDANT SINCE GOODS HAVE BEEN EXPORTED AND THE PROOF OF EXPORTS SUBMITTED,NO DUTY IS CHARGABLE SINCE OUR TOTAL TUROVER IS WELL BELOW 1.5 CRORE,SCN BEING NOT SUSTAINABLE PENALTY UNDER 11AC AND PP UNDER RULE 26 ALSO SHOULD BE DROPPED AND FUTHER WE BEING PROPRIETORY CONCERN RULE 26 IS NOT INVOKABLE, KINDLY ADVISE YOUR VALUABLE OPINION.

A is providing engineering consultancy to B,a company in USA and earns foreign exchange.Export of service and no ST hopefully. Now if A also uses the services of C,a NRI in USA, to assist him in his engineering studies for B and pays him in foreign exchange does the fee attract ST on reverse charge basis? If C provides service to B directly and takes payment from A will that make a difference? All engg services are related to export only no conaumption in India.

Sir, Agricultural Produce market committee providing their shops/Godowns on rent to the traders / licencee and rent is chargeable to Service Tax. However, Traders/licencee, before taking shop or godowns on rent paid non-refundable deposit to the APMC. Whether this non-refundable deposit is chargeable to Service Tax?

Sir, we have imported material from Australia through Air Cargo & the freight charges were borne by our Custom House Agent, who later charged it to us. Are we liable to pay Service Tax under GTA on this freight?

can we liable to pay service tax forklift use for unloading material.

valuation of parts and accesories imported without payment of duty by EOU and cleared along with final product i.e. Tug in DTA

Dear Sir, I have a manpower service provider who has paid interest free loan to his staff operating at our location. He is recovering the loan amount in interest free EMI's from his staff's salary. At the same time he is charging Service Tax on the loan amount also when he submits the monthly invoice to us. Can you throw some light as to the applicability of STax on the loan amount. Pls. opine.

Dear Sir, As we know that reverse charge is not applicable if services are provided by a company or a body corporate to another body corporate. But if a company which is service provider charge only his part of service tax on invoice then what is liability of service tax receiver company. Whether he has to pay service tax only charge on invoice or whether there is a liability of remaining part of service tax payable to service tax department. For Example: There are two companies ABC Ltd (Security Service Provider) and XYZ Ltd. (Service Receiver). ABC Ltd. issue a invoice to XYZ Ltd. as follows: Services Charges 1000.00 Service Tax 3.09 % 30.90 Total Amount of Bill 1030.90 Now question is , whether XYZ LTD. is liable to pay only Rs. 30.90/- to ABC Ltd. or he has to pay remaining Rs. 92.70 (123.60-30.90) directly to Government.

Will servicing charges paid for servicing of vehicle be treated as works contract service? please note labour amt is separately mentioned in the bill.

Donation made to events have the possibility of attracting reverse charge as sponsorship services - will have to confirm whether benefits received by the company or not.If received then service tax will apply plz confirm!

what confirmation can i seek from the builder that he has paid the service tax to the government on my flat

sir, can we claim CENVAT inputs on services before the date of ser tax registration as a service provider who is a builder: who receives the advances from buyers even before the ser tax registration

One of my client is practicing in Yoga. He receives fees either on a monthly basis or per lesson given to the candidate. He holds a Yoga's certificate issued by Iyengar Institute, Pune. Whether the fees received for services rendered would stand exempt as per Mega Notificiation No. 25/2012 of Service Tax. Kindly advice based on the definition given in the above notification, Your direction will enable us take a suitable action

Dear Sir, my client have arrangement with foreign customer that all warranty services for Indian customer is to be provide free of cost in india but bill for the same is raised to foreign customer in foreign currency. Whether service tax is payable by my client or not? If payable then whether any provision to take refund for the same by Indian party of foreign party?

Dear Sir.., We have local purchase of "IBM Storage manager with annual software renewal" they charged double tax ( i.e.1)Vat on Net Amount & 2) Service on Net Amount)..,now my query is they wroghly chareged double tax calculation. As per my self ( Net Amt + Service Tax = total on Vat Calculate ) . can you please reply to me which is correct in double tax code calculation.

dear sir, we got show cause notice for non filling excise returns on time is there any rule to escape form this penalty

Sir, We have constructed a new hotel and launched it in January 2013. From 1-4-11 to January 2013, we have incurred service tax on professional fees, transportation, forex, hotel charges, etc. during the course of construction. Can we claim credit of these service tax payments against our future service tax payments arising through hotel renting, mandap services, restaurant service, etc. Thank you.

whether circular no 967/01/2013-cx dated 01/01/2013 is applicable for excise matters only or service tax /custom matters area also covered please clarify Thanks in advance

whether flavored milk will be treated as milk exempt from services under GTA services.

When output service on which service tax was discharged by the assessee held to be a exempted service in that case cenvat credit taken on input service can be denied? Whether there is any case law in assessee favour on said point?

sir, our company is fertiliser manufacturer and engaged various contractors on piece rate basis, i.e. for various activities like packing, shifting, loading unloading, on per MT basis.(all work performed by labours of contractor) My quary is whether these contractors are covered under manpower supply service(for reverse charge purpose) of job work (BAS)? further being the excisable product "Fertiliser" my company is paying appropriate excise duty as principle manufacturer, so WHETHER ST is exempted under Notification 25/2012 under serial no 30(C) ? job work is performed within the factory, not outside. pls advise. thanks and regards,(Parmeshwar Rathi)

sir please clarify me on the following situation:- in case of a pure labour contract, where the manpower works under the control of contractor and not under principal employer, are chargeable under which head of taxable service

I have a coaching classes for which i have taken a single premises regn. number. I have different branches in mumbai but all accounting, depositing of fess, payment to vendors and service tax is done centralised. The cenvat credit for bills raised by vendors are for different branches. The Service tax supdt says it cannot be set off and now u have to pay those amounts for cenvat credit again with interest. It is just the regn number is for single premises and not centralised. Is he correct in his view. what can be the best option for me

Dear Sir, One of my client is providing the service of " selecting candidates" for the company in UAE. He is conducting interview, spending on medical checkup, spending on lodging boarding, hireing place for interview etc. All the bills for sending are in the name of my client. All his spending is reimbursed by his overseas company. He is also getting x% of the reimbursable amount. Wether he should charge service tax on reimbursement and his commission or both? Can he raise debit notes for reimbursement and inovice for his commission. His invoice and payment both are in INR. Sir thank you very much for your early response.

What is the treatment of service tax on forfeited amount of refundable security against rent before 01.07.2012 and after 01.07.2012?

Sir, If we have paid service tax liability as per reverse charge mechanism in Mar'12 under Business Auxullery services. But this transaction not reported in ST-3 for the period Oct'11 to Mar'12. Now 90 days period for filing revised return is lapsed. In service tax audit, department has asked to pay amount for non filing of return. In fact we have filed NIL return for Business Auxullery services for the mentioned period. It is a case of careless ness in filing of return. Is department’s stand is correct ? we have paid all liability in time but not reported to ST-3. Please guide.

sir in of my client who is service provider.Incurred hotel bill for the purpose of business only.But the hotel is issued the bill like "taxes" instead of service tax and also service tax number was not mentioned on the bill can we take input on that bill thankyou sir

We start production of inline drip irrigation systems from this year. I want to know DIS is exempt form excise duty, if yes under which notification

How do we take cerdit of service tax on bank charges?In the bank statement it shows inclusive of service tax.

Sir,we have availed cenvat credit on capital goods.(on Electric panel) After three year during short circuit Electric panel has burnt out in fire incidence. does we have to required reversal of cenvat credit or not ? Rajat Jain rajat22jain@gmail.com

Sir, Want to know whether it is mandaoty on the servie provider's part to mention the PAN number,Service tax number &service tax Category in the invoice which he raises to clients to whom he provides various services

dear sir , my client is builder and he is taking services of contractor which is a pure labour contract . so it will not fall under neither work contract nor supply of manpower services . so sir please tell me under which head of services it will fall

as per rule 3 of deciding place of prov. of service does that applicable for goods. commission for goods sale how to decide exported or not?

can we claim cenvat credit of excise duty charged on machine repairs and maintenance

Hello Pradip Sir, In one of the bill 50% advance payment made before service started & 50%aftewords,then at the time of availing CENVAT can we take Service Tax on full amount. Thanks & I am eagerly waiting your answer

What is the rate of abatement in respect of works contract service if asseessee is engaged in the construction of residential complexes? And whether asseessee can take CENVAT if he claims abatement?

Sir please clarify on the following situation. 1. Sale consideration of residential flats for FY 2012-13 Rs. 42,42,000, after abatement i.e 25% value Rs. 1060500, this is my first year of operations can i claim SSP exemption under Notification No. 33/2012 and pay service tax on 60500 ?

One of the employee in the company takes his salary in the form of consultancy charges.Last year his salary was below 9 lacs but during the year in January there was a hike in his pay and accordingly it will cross 10 lacs. So he is liable to Service Tax but the query is whether service tax has to be paid retrospectively or prospectively i.e. after increment?

A Two weeler dealer who trades in vehicle as well as servicing for the same nad pay service on servicing part. how can dealer take input credit on input service received ?

Plz guide on the applicability for issuance of C-Form for interstate job work (coloring process), %age of material portion for Sales Tax purpose in Maharashrtra & %age for service tax applicability on the same (material is to be moved for job work from Himachal to Maharashtra )

sir,in the case of builders cum flat promotoers the exemption from service tax for residential projects of not more than 12 residential units or independant houses meant for sale is available after 1st july 2012 need clarification

Is there any penalty for Late filing of EXP 2 return?

hlo sr. my brother is contracor and installing sub stations, transformers under sub contractor of nbcc. since nbcc is exempted from s.tax, same vl be applicable to sub contractor

Dear Sir, the person is doing the work of clearing of containers of import and export. My question is he doesnt hold the license of CHA and he take the CHA licence on rent. So while filing ST-1 for registration under which service he need to be categorised .

Dear sir, please explain the procedure for amending the ST-2 online for the purpose of adding new services. Also,please clarify if any physical documents are required to be submitted in the department's office after online amending the ST-2. Anubhav Wahee

We are in hotel business with certain brand, it is some time required to sent our personnel to different cities where same brand is operating to impart training. as a normal course invoice with service tax will be raised for the duration he will be there. pls advice whether is will be covered under manpower service and whether we can adjust the output laibilty against input.

sir can we take credit of service tax paid to caterers on occasion of opening of booking of flats in case we are providing output service of builders

Raw Material is supplied to us on excisable challan 4(5)(a) for doing the machining work as per there drawings. Please confirm the service tax applicability?

dear sir , if the service provider give service of maint & rep.of railways,wagon,tracks to its client public sector company the it would exempted or taxable . pls clarify

duty is paid after audit objection but before SCN. Question : can assessee availe cenavt credit on duty paid? (for example duty paid for GTA expenses and Cenavt is elegible under inpuyt service)

Dear Sir, In Apr'11 to Sept'11 half yearly return we had taken CENVAT credit but we forgot to mention the same in the return and uploaded by mistake. Now we have received a show cause notice to pay the differential amount. Now we can't even revise the return as the time limit is over. Kindly advise.

If GTA recovers octroi ,loading and unloading charges in the freight challan i.e. consigment note them what will be service tax liability whether all has to be included?

Sir, What is the service tax liability on sub-contractor (prop. firm)doing shuttering work on labour rate(without material) for a contractor(pvt. ltd. co.) and when service tax introduce on sub-contractor

Sir,wanted to know do we have to pay service tax in reverse charge in cash ,if yes why govt. is demanding it in cash & can we claim credit of such reverse charge service tax paid.

Sir iam having a client who are co-owners of a commercial property. the rental income of the property exceeds Rs.10Lakhs in aggregate, but individual share in the property is below the thresh hold limit. the co-owners are having undivided share in the property and are entering into lease agreements with tenants jointly.the rental cheques are isuued by the tenants in the individual names of co-owners. we had applied for service tax registration in the individual names of coowners mentioning the same building adress, since the tenants were willing to pay ST. the depatment rejected the application stating that only one registration can be given for one building. i would like to know the positionin this regard. i also requets you to suggest the forum within the department to whom i should raise this issue.

Does the amount reimbursed by the service receiver should also be calculated in total amount to charge Vat i maharashtra?

Dear Sir, What is cut off date for excise invoice.Whether excisable goods have to be removed on the same day of invoice or it can be removed on next day. any problem will arise. Pl explain.

As per legal provisions, Service Tax is payable on gross amount charged for renting of immovable property less property tax actually paid to Municipality. For the half year ended on 30.09.2012, gross rent receivable is Rs. 30,00,000/- on which Service Tax @ 12.36% comes to Rs. 3,70,800/- which has been received / claimed from the tenant. But after taking rebate of Rs. 10,00,000/- on account of Property tax paid to Municipality from gross rent of Rs. 30,00,000/- , ‘A’ paid service tax of Rs. 2,47,200/- (i.e. 12.36% of Rs. 20,00,000/-) for the period under consideration. In other words, an amount of Rs.1,23,600/- is received in excess of actual service tax liabilities. You are request to kindly clarify the treatment of Service Tax received/ receivable in excess of ‘A’’s liability in books of account. Moreover, if the assessee has to pay excess service tax, what will be the treatment in future ??

We are manufacturer of sugar (Say –MS Ltd.) & selling sugar through Commission Agents. Now we want to start selling of specialty sugar (cubes, sachets, consumer pack etc.) through our group’s Company (say- MF Ltd.), not registered with Excise Deptt. The MF Ltd. wants to start invoicing of specialty sugar in the premises of MS Ltd. Can MF Ltd start the business in such manner as explained above or not and what are the legal formalities before the start of business? Kindly give yours expert legal advice.

I want to know that in case we have rented a shop to an MNC, so are we as a landlord, liable to pay service tax or it's the MNC who's liable to pay it. Also, is there a way that we can track the payment status through the service tax assessee code online.

Sir, I have filed the qtr REturn for April-June'12 on Automobile Service - S.tax Return, let me know the July-Sept'12 Return filing date,i.e. when to submit the same, kindly give details

Dear Sir,Please tell me Is tds adjusted on payment of GSP Charges?

Dear Sir, We are Pvt. Ltd. Co. we received security service from agent who is not registered under service Tax as Turnover is below 10 Lacs .They provide us bill with out charging any service tax.Whether we have to deduct service tax and how much i .e 12.36% on bill or 9.27% on the bill they provided

hisir,price of one of the items in excise invoice has wrongly been mentioned on higher side and the materials have already reached the customer.The whole transaction completed within a span of 2 days.Please guide us what is the remedy to correct this.

Whether re-packing and re-labeling and putting MRP of Imported products falling under chapter 3808 amount to manufacture or not and Is Excise Duty applicable or not for the same.

whether the value of ancillary to be included in the value of manufacture.

Dear Pradeep Sir, One of my client is giving commission on his manufacturing sales sales amount and receiving the bill of service tax by commission receiver so please guide us that my client should be claim service tax against his manufacturing liability central excise duty in manufacturing return ER-1. Waiting for your early response in this regard. Thanks & Regards, Kalpana Singh

dear sir, good afternoon....we are in the manufacturing of salt. we are having many labour contracts such as labour contract for loading,stacking , bharati,liner filling, shifting, packing etc. query is can we come under the reverse charge mechanism of manpower supply service. and we have to pay service tax on 75% of amount charge in bill.... thanks in advance sir

There is a company XYZ Ltd. Which has subsidiary company ABC Ltd. XYZ Ltd incurs advertisement expenses for advertisement of their own products & simultaneously also promotes the products of its subsidiary co. ABC Ltd. The advertisement expenses bills are on the name of XYZ Ltd & which in turn pays the same. Now our query is (i) Whether That Proportionate amount of advertisement exps. recovered by raising debit note by XYZ Ltd from ABC Ltd are liable for Service Tax if the recovery of advertisement exps. are on actual proportionate amount of advertisement exps? (ii) What if the XYZ Ltd issues debit note to ABC Ltd with addition of same markup on such advertisement exps.? In our view if the recovery by XYZ Ltd from ABC Ltd is on actual basis then there should not be any service tax since the element of consideration is missing and further the advertisement services are covered under negative list so ABC Ltd can claim exemption under the same. Pls. guide

Dear sir, in case of GTA service there should be 2 parties(consignor and consignee) is required to become liable under GTA. or if company use transporter for carrying goods from factory to site is liable under GTA service attract reverse charge.

Dear sir, gta services received and invoice received in june 12 but payment made in nov. 12. whether abatement can be claimed under 13/2008 or 26/2012 with no claim cenvat certificate from SP

is piecemeal worker contract like Rs.2/bag for unloading a manpower supply ?

Dear Sir, when we open the ammend in service tax registaration should we tick also on service receipent under payment of service tax under reverse charges as we have alraeady mentioned in prevoius query that we are registered as service provider .will the registration amend with service provider along with service receipnt .please advise sir

Dear Sir, We are Importer of Machinery. When we Imported a machine we contract with a shipping agency. My question is that can we take credit of Service tax if foreign shipping agency deliver the machinery and made a bill in the name of indian shipping agency and the amt. paid to foreing shipping agency by the indian shipping agency. and in bill we are mentioned as importer. Please solve it Sir. In above reference please tell me that can we take credit of the ST paid by indian shipping agency on our behalf if bill is raised in the name of shipping agency

Dear Sir, we have registered with service tax department as service provider. we are paying service tax on reverse charge being service receipnt. we would like to know should i chnage or amend the registration or it is not required. further if we are liable for amend then is there any time lime for amend in registration for service receipnt

We r running a hotel and paying service tax regularly. Can we claim cenvet of input like management fees paid for running hotel, amc of plsnt and machinery etc.. Pl advise

Sir ji.. Service tax on builders is applicable from July 2010. What is the status on the liability if the agreement is entered into before and the amount received after July 2010

Sir ji.. Pl. clarify on the interest is taxable for a clearing and forwarding agent; who deposit Rs.50 lacs as deposit to the principal for the stock of Principal as security deposit. The servie tax on commission earned by the assessee is discharged. Do the interest on the deposit as per agreed rate is taxable? Since the amount of deposit is part of the business service

Sir ji.. The client is providing printing on aluminium foils where the ink and the foils were given by their principals. the client is paying VAT will there is a service involved and taxable under service tax.?

Dear Sir, We are Importer of Machinery. When we Imported a machine we contract with a shipping agency. My question is that can we take credit of Service tax if foreign shipping agency deliver the machinery and made a bill in the name of indian shipping agency and the amt. paid to foreing shipping agency by the indian shipping agency. and in bill we are mentioned as importer. Please solve it Sir.

Dear Sir, We are manufacturing Unit of steel (Scrap to TMT).during the last year we made sale of some raw material (Scrap) means in terms Input removal as such (trading) now during audit by excise department they remark it and they want to reversal of input service credit (on carriage inward and other services) in Proportnate basic on apply Rule 6 (3) of Cenvat credit rules 2004. And charged interest on it. Can they do this? According to me Trading is not a part of Service Supporting By case Laws 1. 2010(17) S.T.R. 517 (Tri.-Del.) in the CESTAT PRINCIPAL BENCH New DELHI, J S KHALSA STEEL (P) LTD V/s COMMISSIONER OF C. EX. CHANDIGARH. 2.2010 (256) E.L T 420(Tri –Del) in the CESTAT PRINCIPAL BENCH New DELHI, A R CASTING (P) LTD V/s COMMR. OF EX. & S TAX CHANDIGARH. Please Provide Correct Solution. CA RAJAT JAIN 9166132638 rajat22jain@gmail.com

What is the margin line which demarcates Works Contract Service and Construction Service??? This query has been raised because both the mentioned service have the provision of construction of immovable property. Manoj Khatri Advocate Kanpur.

Dear Sir, I am associated with a autonomous body which is regulated by Central Government.This body is taking manpower services from an agency for office staff and all. My query is can we claim exemption from paying service tax on the aforesaid service as per the below circular. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 25/2012-Service Tax New Delhi, the 20th June, 2012 G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210 (E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act 12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment;

In the hotel industry we have booked the conference room and provide high tea to all members. Now my question is whether high tea also covered under Supply of food as a part of function for renting and whether in that case we are liable to pay service tax 8.65 under abatement ( Taxable value of 70%) or liable to pay service tax @12.36%?

We are manufacturing co. and we have a contract of transport of our staff from railway station to factory and back. The operator is not in service tax as his limit is under 10 lacs. in this case whether we are liable for service tax and whether 100 % or 40% and further under which cod ewe have to pay servic etax

Our client is in Oilfield services providing Drilling & Workover rigs to ONGC & others. They use Bunk house for stay of employees at Rig site which is generally located at remote area. They purchase readymade Bunk House, whether CENVAT on bunkhouse can be claimed as credit against payment of service tax on oilfield service ? Further, they also use services of outside caterers there, whether service tax thereon can be claimed as credit ?

we have received services from a caro handling agency on 01.07.2011 but paid him on 29.03.2012. We already filed refund claim, is it tenable?

Booked flat in 2009(building yet incomplete consideration paid). And builder is asking for service tax. But i found various article that personal use can be exempt but not very clear. Need your expert input whether any exemption available or I have to pay service tax. and i paid vat as WCT but builder saying for service tax its construction services that's alos confusing me. what exectly status for this? Need quidence as laymen person not in legal terms

Dear Sir, Our co. is using Manpower supplying Agency's service & has taken credit of service tax charged by manpower supplying agency, but this agency has not deposited the service tax collected from its clients to govt. deptt, so Department has issued showcause notice to our company & asked for the reversal of credit already taken, So can u plz suggest me what should we do & whether Deptt. can take such action against service receiver & plz give some legal supporting or any case law -- Thanks & Regards CA Neha

Dear Sir, Greetings of the day..... We are in to manufacturing industry and do not provide any services.my query is can we take the credit of service taxes that we paying?...like in phone bills, transportation of raw materials etc... Thanks in advance.

Sir a company have received a bill for man power supply on which service provider is liable to pay 25% of the servicetax but he have charged 100% of the servicetax in invoice and the company had paid to the service provider the full amount. My question is whether still the service receipient the company is liable under reverse charge to pay the 75% of the amount of tax by GAR7 challan when whole of the tax is paid by service provider?

Sir, We are a heat treatment processing unit. We receive gears/ other automobile components from our clients on which we carry out the process and sent them back. Majorly we receive the material on challans as per rule 4(5) of cenvat credit rules. and very few on non exciseable challans. I have 2 questions. 1)Do we need to apply service tax on material received on challans as rule per 4(5)? 2) For the exemption of upto 10 lakhs of turnover for labour charges, do we need to take into consideration the turnover for material received on challans as per rule 4(5) of cenvat credit rules.

is deduction for amount paid to subcontractor is available to builders & developers if they opt for composition @ 5% ?

Sir, We are manufacturer of machine we have some bills of CENVAT of may,12 of which credit was not taken by us. Can we take now of These bills in Nov,12 return?

My query is about transport of goods by road services. One of my client is providing services to companies(companies paying Service tax. he is not filing returns(NIL) from the registration date i.e from april 2005. my query is whether Late Fees and penalty Attracted or not? If yes how can we escape from late fee and penalty proceedings? Whether we have to show total service amount provided to company in ST-3?

In R/o Renting Service there is common practice of receiving security deposit from service receiver. Whether Notional interest accrued on said security deposit is required to be added in taxable value. & What will be the rate of interest to be considered. Manoj Khatri Advocate

Sir,The client is claiming CENVAT credit on due basis. While filing the Service Tax Return for QE June, 2012, total CENVAT credit taken during the period is Rs. 100. However, CENVAT credit reversed during the period is Rs. 500/- as the client has not paid the bills for more than 90 days. Now, there is no suitable column in the CENVAT credit details where the amount reversed as CENVAT may be shown in the return. I tried to show the CENVAT credit taken during the period as net amount after adjusting reversed CENVAT, but as the figure became negative, the software is showing error while validating the XML file. Therefore, I am looking forward to your advise in such a case so that the ST-3 may be filed.

Dear Sir We are an SSI unit claiming exemption on clearances upto 150 lacs and have never claimed cenvat. Recently we exported to Nepal and not knowing about the change in rules did not have a bond or LUT and sent goods without paying duty as we thought our sale is only at 70 lacs so duty is not applicable. Now department is asking for duty to be paid even though we are still in our limit? do we pay this duty on export??

Sir, this is construction company service tax under WCT and here wrongly taken cenvat credit in previous ST3 returns, now we want to removed those figures and where we removed those figures in current ST3 returns. Can you please advise us.

Sir, We, a private ltd Co, have entered into annual maintenance contract with a private firm for the maintenance of 7KVA UPS System installed in our office premises and Rs.12,000/- paid towards AMC charges at the time of execution of the AMC. The service provider has not claimed service tax in his bill. As per the terms of AMC the service provider will undertake periodical maintenance service consisting of preventive and corrective maintenance of the system and will supply and replace parts wherever required. The parts so removed shall be the property of the service provider. However replacement of defective batteries is not covered under the scope of the AMC. It may pl. be clarified whether we as service receiver do pay any service tax under reverse charge provisions on this AMC. Regards, Nagarajan V

A service provider taken St regd in May 12 and his total receipt is <10 lac and not paid any service tax ,will he is livable to file St 3 for June 12 and cir no under which exempted

Sir ji.. I have a doubt on GTA wrt renting of trucks to Goods transport agency which is exempted or are taxable. If taxable there shall be double taxation lorry owner and service proider pl. clarify

please clarify wither printing school magazine for school children on science subjects to aid their studied (not guilde)are taxable as business activity under the amended provision of section 2(15) of the income tax act, 1961

we r the associate of gati ltd.can we avail SSI Exemption. departments argument is you r using brand name hence u r not entitle for ssi exemptionn. please suggest

electricity distribution company has given contract to a co-op bank to collect costmer bills,bank raised bill including service tax, my query is The company have to pay service tax? if yes, how to calculate and pay?

Sir, Can you pl. guide me how to answer the audit query from the ST department? We have availed (import) services from our parent company Canada, during the period from 01st April 2004 to 31st March 2006. We have remitted the amount to our parent company in the month of July 2007, and accordingly we have remitted ST amount calculated @ 10.24%. Now the department is demanding to pay the differential amount of 2.12% ( 12.36% - 10.24%), since the rate is applicable during that period and also demanding interest for the differential amount up to today. Is that right or we can pay and go for appeal? Regards, S Ramakrishnan,

sir, in the period from apr june 12 the service tax is to be paid /charged on 2 rates i:e 10% and 12% as some bills are issued before 31/3/12 but there us no provision of 2 rates in the ST 3 for issued by the department for this period

One of my client are doing packing of oil for a company. They fill the oil in various marketable size, pack them,label them and pack into cartoons. Company is paying us the charges on the basis of packed items. like 25 paisa per bottle. Now I want to ask whether this service is taxable or not. Company is saying the service is exempt due to it is a manufacturing process. Please clarify.

one of my client paid excess service tax for the quarter April To June , whether he will get credit for the same in next quarter if yes then in ST-3 Return sin which column it has to be writtern of credit available for next quarter

Dear Sir, When services (security & manpower supply ) are provided prior to 31st March’12 & bill is also raised on 9-March @ 10.3% Service Tax and outstanding provision is also created. Kindly clarify service tax rate for release of payment. Regards Atul Gaur

Sir, does reverse charge applies, if the service recipient is a hospital registered as charitable trust

we are excise registered dealer and mfg branded goods. as this is first there is no other sales except branded goods sale. this is first year of company and turn over is 50lacs. But excise is payable on branded goods so return will be monthly or quarterly. is there in clarification regarding this from department

Sir.. I am in construction business..we hire motor vehicles for commutation of employees at sites..Can we claim cenvat credit against the service tax paid on renting of motor vehicles?

Sir, our companyis into manufacturing of textile fabrics. has job work contracts with our matetials supplied to them. Will it attract service tax

IN SERVICE TAX RETURN FOR APRIL TO JUNE 2012 FOR TRANSPORT OF GOODS BY ROAD SERVICE WHICH NOTIFICATION NO. IS TO BE FILLED FOR CLAIMING ABATEMENT OF 25%, AS 1/2006 IS NOT TAKING IN THE RETURN

Sir, Time and again your interpretation of cases is very helpful. We are in the garden development and maintenance services. many times we buy flowering and other indoor plants from nurseries. Then, we use these plants in our ongoing projects. We add our profit and raise the bill for these plants. So, in the first instance we buy plants from nursery (which is without any taxes), use it in projects and then adding our profit we raise bill to our client. Question is whether service tax is applicable when we prepare bill having plant items for our client? Kindly help.

Dear Sir, Our co. has engaged a contractor for regular maintenance of garden within the plant premises.Saplings,manure are be supplied by him and tools/tackles are provided by co. My question is- Does this contract come under reverse charge mechanism or to be treated as normal rep/mtce chargeable to serv tax @12.36% to be paid by contractor ? Regards, Sumanta Nag

My query regarding to the remuneration to the partners of firm u/s 40(b). There is a case in the beginning of the year partners assume that there would be profit of Rs. 10 lac during the for example FY 2012-13 and withdraw the remuneration as per the limit u/s 40(b), however at the year end firm came to the conclusion there would be a loss, in this case whether remuneration given to the partner (which exceeds from the limit u/s 40(b))would be allowed under IT Act, if no then what are the ramification.

Sir, my company have sold some old and used machineries and i want to know that whether sale invoice should be raised on sale of such old and used machineries.

Does reverse charge apply in case of service provided before 1.7.2012 but bill booked after 1.7.2012

Sir, I got the bill from our firm of lawyers, they havent charged any service tax because service receiver needs to pay service tax. can I pay the service tax after deducting the cenvat credit that is available with my company? Also, I wanted to know how much payment I should made to the lawyer for the service i.e. after deducting tds only or after deducting tds and servicetax? Please clarify both my doubts.

Please confirm whether, Service tax reverse charge applicable or not on import of software

Sir, Thanks for reply my query..! my client taken Cash loan on Credit card in which Bank Charged Service tax on interest portion. he talk to bank regarding Service tax charged on interest portion, they reply that service tax is chargeable on Cash Loan on Credit card, whether it is correct or not...?

Sir, we are Merchant exporter, based on Kutch Gujarat. My question is: whether Service tax paid on THC Charges used for exoport of goods (service provider is registered under BAS & BSS) be available as refund vide notification no 17/2009 & 52/2011 as department denied to grant refund on ground that service provider registered under BAS & BSS, is department correct in rejecting refund? plz reply ASAP awaiting your positive reply with regards, CA Akshay Joshi

Sir , we have a query , our firm is supplying stone ballast to the railways , now railway is asking us that they had received a letter from serevice tax department and our work falls in the scope of service tax from 1 april 2012.kindly resolve our query.

Sir, if loan is taken from Bank and repayment by instalment, interst charged thereon is chargeable @12.36%.

Sir, We hare engaged in providing garden development services wherein we carry out certain agricultural operations to grow lawns (grass) and ornamental plants. For this we procure manures, fertilizers, plants, grasses, etc and use our team of labours and supervisors to execute the work. In one of our projects, client has deducted Works contracts Tax at the rate of 3.6% on advances. Still final bill is not raised. Our questions are: (1) Does garden making fall under the purview of Works Contracts Tax at all? (2) If yes, then is the rate at which it is deducted correct? (3) It is deducted on the total amount of advances, true? Your expert views are sought for this issue. Thank you. Regards, Naresh Pancholi

My client is running a photo processing colour lab(no photo taking only processing-printing photos). He purchses a new printing machine for photo printing. The input is photos given by studios, individuals etc., in CDs, Pendrive or even via internet. We are printing the photos using HP machine. No chemicals are used. What we are doing is only printing photos and documents using inkjet macine with various media.These photos are binded and making albums and given back to the customer. Please advise this activity attracts service tax.

rent paid to an individual by a company in excess of 12lakh per annum does it attract servicetax

Sir, I have sent a querry about the exemption limit of Rs. 10.00 LAKH AND ENQUIRED WHETHER THIS EXEMPTION IS APPLICABLE FOR US ALTHOUGH WE ARE SERVICE RECEPIENT FOR TRANSPORTATION OF GOODS BY ROAD ; KINDLY HELP ME SIR

In the new ST3 format for April to June 2012 after filling up and validating the whole return when submitted one message appeared that a file has been created at C Documents but I coukld not locate the file for uploading; is there any easy way to brose and reach the data file saved ???? Kindly help me sir,

IF CENTRAL EXCISE INVOICE IS CANCELLED DUE TO SOME CLERICAL ERROR ON INVOICE, THEN WHETHER WE HAVE TO INTIMATE THE SAME TO DEPARTMENT OR NOT, IF YES UNDER WHICH PROVISIONS PLEASE GUILE

Sir, We Lost original Invoice of Service Provider,Tell me what is the procedure of taking cenvat credit of service tax on the basis of duplicate copy of invoice and whether any approval of Central Excise Officer is required or not.

sir pl let us know whether the service charge will be levied or not,on the demurrage amount accrued on wagons containing chemical manures or agricultural produce like commodities which has been exempted from levying of service tax. thanks

Dear Sir, Kindly give your views on the service tax issue: We, a CA firm, undertake unit inspection and stock audits of borrowers on behalf of a bank. As per Notification No.45/2012 dated 7.8.12 which is adding additional list of services under RCM vide notification No.30/2012 dt 20.6.12. As per the Notification in Sl.No. 8, in the entries under the heading ‘Description of a service’, after the words “manpower for any purpose”, the words “or security services” ha been be inserted. The definition of Security services has been inserted vide Notification No. 46/2012-ST dated 7-8-2012 as Rule 2(1)(fa) of Service Tax Rules, 1994 which is given below: "Security services" means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity. In view of the above now the bank is asking us to raise bill under RCM basis of 25:75. Kindly give your views.

We have engaged manufacturing paper and paper board our major raw material is wood,bamboo etc. for procurement of raw material we do planttation of plants and we also give clone to farmers and later on we received wood from farmers. My question is all the activity is considered related to agriculture ?

A company is having annual maintenance contract in which the contractor sometimes has to replace faulty hardware by new one. Will this contract fall under reverse charge mechanism.

whether service tax is applicable on complimentary services provide by hotel to guest at free of cost?

Is there any circular or Notification forthcoming which mandates that after crossing the turnover limit of Rs. 9 Lakhs the service provider has to apply within 30 days for service tax registration???

Dear Sir,Greeting of the Day My query is regarding availment of credit. can we take credit of input services (e.g. hiring of Manpower, Advertisement Etc.) against any output service (e.g. renting or commissioning services). Actually we are engaged in providing exempted services but we are also registered under service tax for providing renting and commissioning services. can we take credit against these services by manpower hiring services or advertisement prior to 01st July , 2012

If my value of Works Contract is Rs.1000 (Material 400 + Labour 600). Can we pay service tax on total Rs.1000 and claim excise credit of input goods or is it compulsory to follow 2A of the Valuation Rules??? Manoj Khatri Advocate

A new building construction is being carried on. Electrical contractor does the internal wiring for this building. With reference to the work carried out by the Electrical Contractor, can the work by Electrical Contractor be treated as against "Original Works" and pay service tax on 40% of the total value of the Contract? Manoj Khatri Advocate

Dear sir, We have been to client for signing of Diesel Bills for payment States that since the vendor is not charging the service taxes on the bills we are not suppose to charge the Service taxes also on our Service Charges. Please clarify asap so that we could explain client .

Is reverse charge mechanism applicable to the cooperative housing societies.

For Example, M/s A Ltd has taken on rent on hourly basis a Town Hall owned by Municipal Corporation. The said Town Hall is equipped with pre-fixed chairs, air-conditioners, projectors, pre fixed stage, washroom facilities & parking facilities. Further the infrastructure equipped with the Town Hall cannot be dissected from it and all such infrastructures are pre fixed. The rent charged by the municipal corporation is on hourly basis and there is no bifurcation of the charges for using such immovable property and other infrastructure. In more simple language it can be said that the said Town Hall cannot be rented without infrastructure embedded with it i.e. letting of one is not acceptable without letting of other. Now our questions are as follows; 1. Can it be classified as Infrastructure Support Service as distinguished from Renting of Immovable property service? 2. Who is the person liable for service tax in respect of the transaction enumerated hereinabove?

What are the new provisions of Clubbing under Excise. We have 2 firms with common partners where each firm is below the excisable limits.

Sir, Some transporters are still using the old format of service tax like "ST/CENT/SE01/GTA/32/2005/XXXX/XX/0X/0X" and "GTR/MI/XXX", so Can we take input credit on this bills? Tkanks

is service tax applicable on construction work of gujrat tourism board done by contracctor . like development of lake,construction of entrance gate of hill station,costruction of tourist information centre , development of heritage station.

Sir Please clarifying which tax is applicable on printing and designing of magzines of our institute.

Sir, may you please guide on the issue in respect of value of the material utilised during the construction or repairing and hence deducted under noti 12/2003 in the light of the recent deicion of Aggarwal Colour (larger betch). Thanks

Sir,Under renting of immovable property service,municipal tax paid is to be reduced from the rent recd.what about service tax collected on the rent on monthly basis.Can it be retained by the land lord or is to be passed on to the tenenant.pl clarify with reasons.Regards

I have been a registered dealer for VAT in Maharashtra since 2005. The sales/business activity continued till June 2009. Now I want to deregister. Can you please tell me the procedure for deregistration.

In hotel Industry, suppose we have booked the room against advance payment of Rs. 10000 and service tax of Rs. 582 (50% Abatement on Room Rent) has been deposited on adavnce payment. Rs. 10000 is forfeited due to cancellation of room booking. From 01.04.2012 service tax is also applicable on advances forfeited for cancellation of an agreement to provide a service, now my question is whether hotel is liable to pay service tax 12.36% on forfeited amount or liable to pay service tax under abatement scheme?

Sir, we are company undertaking works contract services,after 1 st july 2012 can we charge the service tax on the full value of contract @ 12.36% and take cenvat credit on Inputs, Input Servies.

whether service tax is levied on Xerox work under work contract service

The service provider of rent on immovable property died in sept, 2011. What is his liability with regard to rent from immovable property before his death and after his death?

our company procures manufactured products and pays excise duty on it. It Uses these products on composite works contract( material + service) and collects service tax from its client. Can service output liabilty be adjusted from excise duty( cenvat credit.???

Message in the ACES says it will take time for arranging the new ST-3 format for filing returns. Also refer to Noti.No.47/2012-ST which says "provided that the Form ST-3 required to be submitted by the 25th day of October, 2012 shall cover the period between 1st April to 30th June, 2012 only". This has some ambiguity; doubt arise (1) what about July to Sept period (2) If Quarterly return is going to come, then why can't both quarters ST-3 be filed. Kindly throw some light on the subject Sir. Regards... Menon

Dear Sir, Kindly let me know if we sale handicraft item so shall we charge services tax & vat on handicraft items (like marble sculptures). We will have to pay services tax & vat to government?

hlo sir. plz tl me whethr shops given on rent by religious body attracts service tax before & aftr budgt. shops on rents are givn to diffrnt persns doing diffret business i.e garments, kitchn, electronics etc

Please advise whether a unit holding S.S.I. registeration certificate and manufacturing chewing tobacco bearing own brand name falling under chapter heading 24039910 will be entitled to small scale exemption of Rs. 1.50 crores (General exemption no. 1, notification no. 8/2003 of central excise dt. 01.03.2003 as amended.

NOTIFICATION NO 33 DATED 9.7.12 questions remain on whether the goods cleared without duty payment but upon debit to duty credit scrips should be treated as duty paid or exempted ' KINDLY CLARIFY DILIP SHAH

sir, my question is if we have received the service upto 30.06.12 and bill dated is 07.07.12 and we have made the payment after bill date then have we to pay reverse charge as it is applicable wef 01.07.12

Food supply by the contractor at the factory for lunch etc for employees at factory premises , weather Abatement of 40% allows or not

Sir, whether wef april 2011 under the amended rule 2(l) of Cenvat credit Rules, 2004 , the service tax paid on (a) rent paid for factory or an office, (b)overriding commission paid to dealers, (c)sales commission paid, (d) annual maintenance contract service given to customers (either by the manufacturer or his dealers), (e) courier, (f)tours & travels, (g)rent a cab, (h)factory bus service, (i)factory canteen service eligible for cenvat credit for the manufacturer

can a assessee can clain of credit of input service tax if he avail abatment

We are hiring cold storages from individual and from private limited companies for storing our food product produced by us. kindly suggest is service tax applicable on rent paid by us for cold storages???

Dear Sir, I need your expert guidance on the following query: A company has liability to pay under Reverse Charge Mechanism. Can the company take credit for Service Tax Paid for financial services against liability under reverse charge mechanism i.e. can the company adjust the service tax paid on financial services against payment liability under Reverse Charge Mechanism.

Sir, please advice whether service tax is applicable on demurrage collected by port railway from consignors on account of exceeding free period allowed for unloading of wagons?

If a service provider is able to exclude the value of materials on which he pays VAT @ 5 or 14.5, he has to charge service tax on value of service. Whether this can be treated as one contract for sale of materials which is trading and is excluded as per negative list and balance as a service contract and charge ST @ 12.36? Or it has to be classified as WCT under Clause(i)of Rule 2A? Whether reverse charge will apply for this if Service provider is Ind or HUF or Firm or AOP.?

Dear Sir, Please clarify the amount agreed to be paid as labour charges to electrican, plumber, technician of fax m/c, DG set will it fall under manpower supply? AK Gaur

D/Sir, Annual maintenance charges of desktop/ printer has covered under work contract service where contractor also charging VAT. Kindly confirm....

We are registered as a Service receiver for Transportation By Road and have been making remittance of Service Tax In A/c Code No 00440262 . Are we to make remittances from 1st July 2012 onwards in the new All Taxable Services code : 00441089 ??. Kindly guide me Sir. With Regards

Hello, Kindly let me know the service tax rate applicable for sole proprietorship or for women entrepreneur Regards, Anu

when we sold capital golds where we have show excise duty of the capital goods in ER-1 Return. Please advice

Is service tax payable by the authorised service centres on the commission earned on the insurance offered to the their customers.

Sir, Whether curing of coffe beans on job work charges will attract Service Tax in the new Service Tax regime in view of the fact that plantation is also included as agriculture produce tks krishnas

Sir, As per our contract, the client will deduct 10% amount from our RA Bill and release it after successfully completed of JOB. My Quaries are: 1. Whether the Service tax Will be charged on Gross Amount of Bill or After Deducting Retention amount? Regards, CMA Utpal Kumar Saha

We are authorized service station service provider. we provide repairs and maintenance service to vehicles. my question is: 1. can we take cenvat credit of service tax paid on rent paid on workshop and showroom. 2. when we repair the vehicle we also use new/replace spares parts. how to charge service tax in our invoices? whether 2 separate bills to be raised? one for spares parts + vat and another for repairs + service tax. Please help.

Respected Sir, whether builder(who pay service tax on 25% of total sale value)can availed CENVAT of inputs, input services & Capital Good used for construction ?

Whether the contract of making furniture, comes under purview works contract and if yes what is the rate under composition scheme??

Sir, Please provide practical illustration on Rule 3(5A) of CCR,2004 for removal of c. goods.it will applicable on only as such removal or all removal of C. goods after being used.

Sir ji.. Pl. clarify, the service tax liability in case of sub-contractor, where the principal contractor is paying service tax.

Sir ji... Here is a query on MRA services. supply of labour for a company located at Dubai. but Salary paid from India. In turn service charges receipt from Dubai company in foreign currency. a) what is the applicability of service tax liability in case dubai company is at FTZ (Free trade zone) b) in case dubai company is the associate enterprise.

Dear sir, a CA is a director in a company and the company is paying monthly fees to the proprietorship concern(CA)of the Director. Whether the payment made to the proprietorship concern attracts Service tax under Reverse charge mechanism?. I hope, if paid to CA proprietorship concern, it is not attracted, due to 1) a proprietorship concern is not a director of the company. 2. the payment is made in his professional capacity, not to carry any work of directorship, 3. The term "director" does not include his proprietor concerns(being a separate business entity) Am I correct?? Pls clarify

Dear Sir, we have to deposit service tax under reverse charges on account of Legal Fees Services ( payment to advocate) i would like to know which accounting code will be applicable for depsoiting service tax ?

Sir, Annual maintenance charges of transmission lines is also covered under the electricity transmission or electricity distribution service or not ? Kindly get your valuable advice.

Sir, Indeed comments and thought provoking articles from you are very helpful. We are engaged in garden development and maintenance work. We have our own team of gardeners, supervisors and experts and take contracts to develop and maintain garden plants, trees, lawns, flowers, etc. Since July 2012 these type of services seem to be covered under service tax. Though a negative list has agriculture in it. Your expert comments would throw light on: Whether garden maintenance is covered under service tax? Thank you. Regards, Naresh Pancholi

Dear Sir, One of my client is providing web designing facilities to the companies involved in advertisement through internet. Whether the person providing services of web design or modules of advertisement on the net will be exempted? Wether the exemption can be claimed from FY 08-09?

sir, whether road construction in tourist complex will attract service tax under previous provisions and after new budget

A company is incorporated in 2011 from the date of incorporation the client has only service tax input but no output so he doesn't registered for Service tax and all the service tax input shown in profit & loss as an expense but in current year the company started charging service tax from his customer from June 2012 so he get registered for service tax in the month of June 2012.But question is whether company can take service tax input of the current year i.e., from April 2012 to set off with output or not?

Whether there is no cenvat credit possible when the service provided is 'Renting of Immovable Property' Kindly clarify.

i have property on rent for which i pay service tax i also own commercial vehicles can i claim service tax rebate on insurance premium on these vehicles

Assessee entered a contract with UPPCL for repair of transformers using his own HV/LV leg coils and charges service tax on labour as per contract.The balance sheet reflects outward freight incurred on transportation of the same through his own regd truck.Please clarify whether service tax is payable on the freight charges which is not charges from his customers separately.

Sir, we are having centralized registration of service tax at Mumbai. We are receiving GTA service at various C&F locations all over India. C&F agents make payment on our behalf as pure agent and later reimbursed by us. our query is should we register each c&f location under centralized registration for payment of service tax on GTA service when these locations are not our property.

Dear Sir Hello !! Please take note of Rule 7C of Service Tax Rules, 1994, which prescribes the amount to be paid for delay in furnishing the prescribed return, subject to the maximum amount provided under Section 70 of the Finance Act, 1994. Now if we go to Section 70 of the Finance Act, 1994, it prescribed 20000/- rupees as the upper limit. Sir my question is that one of my assessee has late deposited two returns on the same day and as a late fee they have deposited only 20000/- rupees for both the returns. Would this amount be sufficient for both the returns or my assessee has to pay an additional sum of rupees 20000/- for second return, filed belatedly. Manoj Khatri Advocate

Sir, My doubr is whether Entity being Trust under section 12 of IT , is liable to reverse charge mechanism of srvice tax? as a service recipient? ( Entity is not registered under service tax )

Res.Sir, we have executed EPC contract with IOCL-Orissa in which , recently IOCL has directly made payment to our sub contractor on behalf of us. work completion is prior to July-12 , bill raised in Sep-12 in which his classification of service is construction service and he is proprietor. Pls guide me the service tax implication if material and labour both are involved

Dear sir In case of trust (assume income is morethan Rs 25 Lakhs) registered u/s 12AA, whether Service tax is payable on donations collected. If it is a specific purpose donation, I admit, it can be termed as service for a consideration. In case of voluntary donation, it cannot fit into the definition of "Service". And if need to be paid for all donation, whether service tax for the first 25 lakhs need not be paid?? Pls clarify by N.S.Sivakumar

Sir ji, Pl. clarify, services rendered to Government is taxable or exempted. It is find that the phrase Government is not defined in the Finance Act.

Sir ji, Pl. share the notification of exemption for letting out of lorry/truck to lorry agencies.

Dear Sir Hello !! Please take note of point no. (v) of Notification No. 30/2012-ST dated 20-06-2012, wherein in reference to manpower supply and works contract service it has been mentioned that in order to pay service tax on reverse charge mechanism the service receiver has to be "a business entity registered as body corporate". The word "body corporate" has not been defined anywhere in this negative based service tax regime. But if we go through the deleted Section 65 of the Finance Act, sub-clause (14) of Section 65 stated that body corporate has the meaning assigned to it in section 2(7) of the Companies Act, 1956. When we see the definition of body corporate in companies act the picture still remain unclear on the issue whether an HUF, Society, LLP, Firm (Partnership or Proprietorship), AOP comes under the definition of body corporate. Please evaluate the aforesaid position and let me know whether HUF, Society, LLP, Firm (Partnership or Proprietorship), AOP comes under the definition of body corporate?? Manoj Khatri Advocate

Dear Sir, as per the Notification NO. 45/2012-ST dated 07-Aug-2012, in respect of services provided or agreed to be provided by a director of a company to the said company, the company has to pay 100% of service tax under reverse charge method. My query is a Director is charging rent for immovable property occupied by the company. Under the old provisions he is charging service tax on the rent amount. Now what would be the status after the above notification?

Dear Sir Hello and thanks for posting replies to my query. Today i want to ask a question with regard to Notification No. 33/2012-ST dated 20-06-2012, which provides exemption upto Rs. 10 Lakhs to small service providers. My question in this regard is that while calculating this 10 Lakh, whether non abated amount would be taken into account? Like in the case of a Outdoor Catering, abatement of 40% of gross amount is provided for payment of service tax. would only 60% amount would be taken while calculating the threshold exemption of Rs. 10 lakhs or would the entire gross amount be taken for calculating this threshold exemption?

Dear Sir, one of my client is a private limited company and availing the services of Manpower supply. In the bill of August 2012, service tax to the tune of 12.36% was added and due to ignorance of new service tax provisions my client paid the entire billed amount with total service tax to the service provider. Now my client has come to know that under RCM they were liable to pay 75% of the service tax but due to 100% payment of service tax to the service provider they are unable to decide what to do in the matter. Please evaluate the situation and let me know what my client should do in this situation. does 100% payment of service tax by the service provider gives relief to the service receiver to pay the service tax portion under RCM ? Manoj Khatri Advocate

Sir, Cenvat credit on Service tax paid by the dealer to manufacture,Can manufacturer take cenvat credit particularly after the notification no. 28/12 dated 20-jun-12 and exclusion clause made availbe therein

Sir, For having installed centralised A.C system the contractor had furnished bills for material and labour separately. It may please be clarified that even in such cases the service receiver is obliged to pay service tax under the provisions of partial reverse charge on the labour bill of the contractor. Whether splitting up of bills for material and labour is justifiable to avoid the liability of service tax by the service receiver. Kindly clarify early.

Dear Sir, in second proviso to Notification No. 33/2012-ST dated 20-06-2012, it has been mandated that "such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules,1994.". My query is that what is the practical applicability of this proviso clause. What if the service provider is getting any kind of abatement on the gross value. an explanatory example in this regard would be highly useful for every member of your forum. Manoj Khatri Advocate

Dear Sir,Sec. 66F(1)of the Finance Act, 1994, states that, "unless otherwise specified, reference to a service (hereinafter referred to as main service) shall not include reference to a service which is used for providing main service." My query is that, what exactly this phrase means?? An explanatory example in this regard would be appreciable. Manoj Khatri Advocate

Whether service tax liability is attracted in case of commission received from outside India. The commission is received for finding buyers for the goods sold by the foreign principal. Please respond with reference to Export of Services Rules.

Dear Sir, as per Notification No. 30/2012-ST dated 20-06-2012, vide Sl.No. 8, reverse charge mechanism has been mandated on manpower supply services and 75 Percentage of service tax is to deposited by the person receiving the service. My question in this regard is that, now how will be the Invoice/Bill be issued by the service provider in this regard. whether the service provider will show 100% service tax amount (12.36%) or will he show only 25% service tax amount (3.09), which he is liable to deposit to the government exchequer. A detailed answer in this regard would be highly appreciated. Manoj Khatri Advocate

Dear Sir, Section 66F of the Finance Act, 1994, makes provision for bundling of services. Sub-section 3 of the said section in clause (a), uses the word, "naturally bundled in the ordinary course of business" and in clause (b) it uses the word, "not naturally bundled in the ordinary course of business". I would be obliged, if your good self provides an explanation, with an example, on the difference between both clause (a) & (b), wherein naturally bundled and not naturally bundled has been used. Manoj Khatri Advocate

Dear Sir, as per the Notification NO. 45/2012-ST dated 07-Aug-2012, in respect of services provided or agreed to be provided by a director of a company to the said company, the company has to pay 100% of service tax under reverse charge method. my question is that, in many cases remuneration to director is given on annual basis, but the liability of the company to pay service tax to the government exchequer arises the subsequent month, when payment of said remuneration to the director is made. Please clarify the situation of service tax payment by the company when there is provision of annual payment of remuneration to the director.

Dear Sir, My Pvt. Ltd. company having the business of running hospital, promoters of the company are paid director remuneration in their professional capacity as practicing doctors in the hospital itself. Is these payment are also exempt as Health Services ? and please also explain the applicability of reverse charge on the above issue?

Dear Sir, Hello. First of all i would like to appreciate the pain which you and your team is taking in making the members aware of the new service tax structure. My query is that, as w.e.f. 02-07-2012, the new definition of service has came into effect and as a result the person who was earlier paying service tax only on GTA services on reverse charge method, now has also to pay service tax on other services also, under reverse charge method. Now please let me know that whether there need to make any amendment in the existing Registration Certificate. If the answer is yes, than please quote the legal provision and if not, than the basis on which the answer is in negative. Manoj Khatri, Kanpur

Sir, we are in the business of buying vacant land and subdividing into smaller plots. for this we take the approval of local municipal / panchayat authorities by paying necessary fees. please advice us on whether we are liable for service tax on the plots sold.

Sir, we are in the field of construction of roads in the premises of power company since 01.01.2012, Kindly let me tell about service tax applicability on road construction services

My company has made an agreement with individual regarding to horticulture services and in the agreement, its defined that service provider provide the services through 1 supervisor and 6 unskilled worker. Now my question is whether its covered under reverse charge mechanism as manpower hiring or not covered under RCM as maintenance services of plantation/ green area.

Our company is located in a rented premises. Besides payment of monthly rent to the owner of the premises, we are paying maintenance charges towards general and upkeeping of the building. This amount is being paid to the wife of the owner of the premises. Under the circumstances it may please be clarified whether we have to pay service tax under partial reverse charge provisions on the maintenance charges being paid to the wife of the owner of premises. She is not charging service tax in the bill raised for such maintenance charges.

GTA is raising the combined bill of fright and his commission for arranging the transport and Service tax is paid by the Service recipient @25% abatement . is he is lay able to pay service tax on commission separately under 65(105(ZZb)

our company has hired motor vehicles on contract from individuals for commutation of employees between their residence to factory. The contrators are not registered with service tax deptt. hence nobody is charging service tax. Whether abatement of 60% of Gross amount charged can be availed for determination of value of taxable service and as a service receiver only 40% of service tax is payable on 40% of the gross amount charged ?

Sir, for cleaning of our factory a contract is being to a man power supply agency owned by an individual and he deputes 18-20 persons on regular basis who works under his control and guidance but cleaning material is provided by us. After recent amendments instead of 12.36% now he is charging only 3.09% service tax whether we have to pay balance service tax @9.27% under reverse charge base?

We are a manufacture clearing goods under excise, we are availing the services of a labour contractor who engages labour that work under his supervision and control. Therefore service tax will not be applicable under reverse charges. Will the contractor have to charge service tax on the full amount of the bill after availing exemption of 10.0 lakhs, iif yes under which category of service? Further, since we are paying Excise on goods manufactured we can avail Cenvat Credit on the Service Tax or is there a provision for exemption from service tax as the services are being used for manufacturing goods on which excise is being paid?

Respected sir, my question is weather services provided to Gujarat Sickle Cell Anemia Control Society under society registration act 21 of 1860 considered services provided to government? My client is providing blood sample testing to above mentioned society. Kindly let me know your opinion. Thanks

Sir, Bank Guarantee commission received by a company from another is chargeable to ST before budget 2012, if yes , under which service. Second, what is the status of taxability after 01.07.2012.

if the employer pays the service tax instead of recovering from the employee for employer-employee related service, can he avail the cenvat credit on this amount as the circular of July states that cemvat credit can be availed on this service. Secondly, from which date this employer-employee related service is applicable since the circular came in July end-is it also 1st July

we are related to real estate service and we make a booking in last f.y but receently it is cancelled. than provide me solution reagarding Service tax issues

Sir, we are the manufacuture of Zinc Sulphate agriculture grade and registered with excise dept. we want to purchase Sulphuric Acid without payment of duty.pl let us know the excise formalities

We are providing consulting Engineering service to SEZ. Our client says that he is SEZ Unit, hence do not charge service tax on our invoices as per SEZ latest notification no 40/2012 dt. 20.06.2012 applicable from 01.07.2012. Sir, Please suggest me what document/forms should we have obtained from DLF Limited to satisfy our service tax authorities at the time of our service tax assessment?

Sir Please clarifying which tax is applicable on printing and designing of magzines of our institute. We do not provide them any material.

Respected Sir, One of my clients is taking the benefit of noti.no.08/2003 in excise of turnover limit now in this financial yr he has come in excise in the month of august-12 in the second qtr. as now he will be liable to file ER-3 RET. in the month of Oct-12, after can he file ER-1 or ER-3 or it is compulsory to file ER-3.

We are having MFS unit we are enhancing our building but contractor is not registered under service tax, (service Like Fabrication, civil Work). We offered to do the labour job only. Any service tax is applicable? what is the percentage? if st applicable not to take the input service tax Kindly help me Thanks With Regards Halaswamy K M 9844362179 - HALASWAMY K M - vcpl98@gmail.com 28/08/2012

Respected sir Garden Maintenance is covered under service tax -Krishnmaurthy - krishna.prakash@ymail.com

sir,please tel us GTA calculation from 1.07.2012,pay on 25% & rs.750/-(nil) OR 100% paid on transporter bill.

Budget Proposal : -Basic customs duty to be reduced from 7.5% to 2.5% on plant and machinery imported for setting up or substantial expansion of iron ore pellet plants or iron ore beneficiation plants. Sir please give reference under which chapter heading it will fall and what is basic custom duty. Thanks Pankaj Bardia

IN HOTEL INDUSTRY WHETHER INPUT CREDIT OF EXCISE DUTY OF BEVERAGE CAN AVAIL AGAINST THE SERVICE TAX LIABILITY?

If the GTA is a company, whether a factory still has to pay service tax on reverse charge basis if transport charges is paid to a GTA which is a body corporate.

Whether a "Franchisee Restaurant" while claiming abatement & charging Service Tax on the 40% portion of the Bill, can claim Cenvat Credit in respect of service tax paid on the "Franchisee Fee" and "Rent" for the restaurant premises.Your valuable inputs would be greatly appreciated. Naresh Dhamija

1) Under the Reverse Mechanism of Service Tax whether Service Provider should compulsorily have ST number if not then should the service provider is liable to make the payment of its liability as a service receiver even though the service provider does not have ST number. 2) Under advertisement the rent paid for exhibition attracts ST under reverse mechanism or not. Kindly clarify. Thanks

is repairing of machinery consider as works contracts -ahadev - sahadevpatel@hotmail.com

We have agency of cement. V r supplying cement to builder from ultratech and annually v are getting annual incentive based on qty sale achieved by us. Is incentive received is taxable as service tax? And as discussed earlier there are some transaction where cement directly delivered to builder by company & we get commission on and we are paying service tax but some company giving cash discount to us & also incentive based on quantity sale achieved for this direct billing transactions. (in this case billing of sales is directly done by company to builder v keep deposit with company for the this transactions and as and when builder pay to company we get deposit refund from company). is cash discount & incentive received for this type of transactions taxable as service tax?

Under the revere charge, my company has made the payment to service provider in the month of August hence compay deposited service tax under reverse charge on 05.09.2012, now my question is whether company can avail the input service crdit (Reverse Charge) against the service tax libility of the month of August or against the ST liability of the month of September-12?

Prior to coming to force the negative list w.e.f. 1.7.12 the item "rice" comes under Agricultural produce, as was specifically mentioned in the definition. However in the negative list it has not been clearly specified. Therefore you may kindly clarify whether "Rice" comes under Agricultural produce or not. Ch Bhaskara Sarma - cbsarma53@gmail.com

Dear Sir, We are getting water supply from "SIDCUL" (this is a Government of Uttarakhand Enterprise, was incorporated as a Limited Company in the year 2002,) not charging any service tax, Could you please Confirm whether we have to Pay service tax based on reverse charge mechnasim, notification number 30 as government support services as stated under serial number 6. Raj Anand

We are service receivers for Transportation by Road and have been paying Service tax. A Govt.Undertaking order for goods with transportation charges to be paid by them (The Govt.Undertaking)includes Service tax and we have to furnish money receipt of the whole amount from the transporter; so we had to pay the Service Taxes on Freight also to the Transporter and liability to pay lies on them; are we doing it correctly although we are the Service Receiver liable to pay the Service Tax to the Govt.; please clear my doubt Sir

Dear Sir, What is the present abatement rate for the Insectisides and pesticides,fungicide. which notification applicable, is still the 49/2008 is applicable as and when it is amended or is it supperseeded. Regards, HN Manjunatha

Dear sir, please advise whther installation charges on purchase of new split AC would be cover under the new definition of work contract service as it includes supply of material (i.e AC) and labour charges (i.e installation).

Hi, We are a ltd concern and we have many transporter for sending a goods of various locations in India through Truck. He has been charged the amount of bill on monthly basis against GR Notes. So kindly guide me for deposit of service tax in some condition mentioned below :- 1. If GR is below Rs.750/- 2. If GR is above Rs.750/- and material send on Full Truck Load basis. So, Please given the solution.

Respected Sir, Under the reverse charge, the due date of deposit to service tax is 5th/6th of the following month or the date when we make the payment?

Dear Sir, What is the Current % of abatement in case Civil Construction. Regards 09997190077 Raj Anand - rajkumar_anand@rediffmail.com

Dear Sir, We have 1 pvt ltd co and 1 propriter concern we received service f0r Manpower and security and having Amc for Computer what percentage of tax to be paid to service receiver Kindly Help Halaswamy K M

dear Sir, whether Houskeeping/loading-unloading contract given by Company to Individual is covered under Manpower recruitment(PRC)? Vinay Arwade - sv.arwade@gmail.com

AMC given for Machine where sale of Property does not include, then, whether it is covered under works Contract OR Not? vinay Arwade - sv.arwade@gmail.com

whether job contract ( No maretial involved, work done throgh manpower)is covered under reverse mechanism.

Thanks for your timely clarification Sir. From the definition of works contract it would be clear that all contracts involving the supply of materials and labour in respect movable or immovable property payment of service tax on service portion of such contracts will attract under reverse charge. Pure labour contracts where supply of labour only is involved will not cover under reverse charge. Nagarajan V - nagarajan@rjpinfotek.com

As per Notification 30/2012, reverse charge mechanism for payment of service tax is applicable for manpower services provided by individuals, partnership firms, AOP and received by Companies. Does this mean, manpower services provided by a Company to other business entities is exempt from reverse charge mechanism and that Company will include entire service tax liability in the invoice R Ramesh - ramesh75@vsnl.net ?

In case of companies running multiplaxes, significant expense incurred on printing of leaflets for movie schedule. In such case vendor design leaflets as per specification of multiplex company. and uses paper, ink etc. to design leaflets. My question is that whether it is work contract services new definition of work contract, if yes, how the valuation of service tax will be made in following two conditions: 1. if vendor charges VAT on full amount of invoice, 2. if vendor charges VAT on partial value of invoice.

Sir, a) a whole time director has let out a building to the Company , which is used by an employee . Would this rent payment would be within the purview of reverse tax introduced recently (b) Similarly a director charges for his professional services (as CA ) to the Company .Would this be covered under Reverse charge if the bill is inclusive of service tax claimed by him?

Sir, Some of my friends formed a private ltd., Co for imparting commercial training and coaching in computer net working. This service is already covered under Service tax net. Besides training they are also purchasing and selling Microsoft online exam vouchers whereby the students who purchase the vouchers shall appear computer online exams conducted by Microsoft. Microsoft releases these vouchers as prepaid exam fee vouchers. Kindly advice whether the purchase and sale of these vouchers would be classified as sale or service after introduction of negative list of services from 1.7.12 as prior to that the transactions were regarded as sale only

Sir, we are labour contractor engaged in plant operation but we billed on Tonnage Basis. What should be our rate of service tax

kindly clarify whether service potion of works contracts mentioned in Notification No 30/2012-ST dt 20.06.12 refers to civil and construction contracts only or otherwise for payment of service tax under reverse charge mechanism.

Dear Sir, whethere PRC ( Manpower recruitemnent) is applied If a company given a contract for housekeeping/loading/unloading /material handling contract to individual?

Whether Drilling work for coal exploration comes under the perview of 'Works Contracts' under service tax?

dear sir,please specify the portion of service tax deposited by the service provider will be borne by the service receiver or the same will be borne by the service provider out of his own pocket?

Dear sir, Under reverse charge Notification no. 30/2012 who will bear the actual liability of service tax? for example :-under works contract 50% of srevice tax will be paid by service provider and 50% by service receiver. now my query is whether service provider will pay the 50% share to govt. out of his own poket or by taking it from his service reciver's poket?

Dear sir, whether educational trust imparting and running religious teaching school will attract service tax.

SSI Exemption Limits of Rs.10 Lakh; is it applicable for SSI Units regd as Service Receiver and paying Service Tax on Transportation of Good By road on 25% of the Transport Bill ; kindly adise us Sir

One of my client is Providing Labour manpower in manufacturing plant but service tax number not available and also tunover only 8 lacs so manufacturing plant's liability applicable or not and also accounting what done please explain.

Dear sir, Namashkar ! I have a small properietorship firm registered with central excise department as tour operator -service provider. We mostly provide services to some of Delhi/Mumbai/bangalore based tour operators. Till date we had been raising our invoice on the service receipant (Delhi-Mumbai etc based ) Agents and depositing service tax locally. We now understand that the service tax will now be paid by Service recipant and we do not have to file the same locally. May I request you to clarify on this. The service recipant say that i will continue to raise the invoice the way i have been doing but the tax will now be deposited by them. How do we file our return. Regards Satya

Vide Noti No. 45/2012 dtd 07.08.2012 , now company is liable to pay service tax under reverse charge on services received from Directors of the company. Your Expert views are solicited to enlighten us that which services provided by directors are taxable to the company? Type of services for consideration 1. Amount paid as Remuneration to directors 2. Amount paid as commission / incentive to directors which is a part of total remuneration 3. Amount paid as commission / incentive to directors which is not a part of total remuneration 4. Amount paid on behalf of directors in kind like their personal insurance prem, vehicle prem, medical prem other perquisites 5. Other considerations paid Further, please confirm that can the company avail cenvat credit of service tax paid on aforesaid service for payment of service tax?

Dear sir, Can we take cenvat credit on our employees hotel stay and food bills during their official visit to projects/Sites

Construction Sir under old regime ,Prime location charges, car parking construction, transfer charges and other allied charges are liable to tax @ of 10% ( full rate), now w.e.f 01/07/12, new concepts of bundled service introduced. So can these charges be treated as construction service (bundled) and accordingly liable to pay abated scheme i.e tax on 25% (with land) even if charged separately shown in agreement and in invoice. Thanks

How much Service Tax amount to be Charged / paid on Man Power Supply Bill as per Service provider and Service Receiver. Suppose A Bill amounting Rs. 1000/- then what would be the Service Tax calculation basis vide Notification 30/2012 Service Tax. Please clarify.

Imported goods under CETSH 84 in India on payment of Customs duty, after import it’s quality get check, change the packing, put fresh label, as per Section 2(f)It is amount to manufacture or otherwise?

Respected Sir, I want to Know that if invoice including service tax only whether it will be fall under work contract service also or not and whether both vat and service tax must be mentioned for the judge of work contract?

Sir One of my client is printing books on job work basis. The purchaser of books provides us the paper and we perform the printing part. Are we liable to service tax ?

In the case of WCT like an AMC contract where the vendor is not charging VAT which might be because his turnover is less than exemption limit and also not charging service tax because of exemption limit or supplying free materials and services though the service receiver is aware that is a WCT.Can the SR take the shelter of the fact that the SP is not charging VAT and not pay ST under new RCM though the word used in 'levied' and not 'paod and 'payable' view response

my Query is, can registered dealer forward cenvat credit to some customer not all customers or full cenvat forward.

whether Cheque return charges" is taxable or not. Actually it is 'tolerating an act or situation' which is declared service. Once an activity is specified as 'declared service' (deemed service) then the arguement that there is no service cannot stand.

i am company given a contract to x for digging of canal for a total consideration of say 10lacs for which i am not supplying any thing i.e me material etc., is this falls under works contract or manpower supply contract

Concept of naturally bundle service in hotel Hotel has a package i.e Room rent : 2800/day Dry clean : 100/day Health club : 200/day Food : 800/day Total : 3900/day Hotel is taxable @ 60% of value i.e effective rate is 7.2% Is hotel is liable to pay 7.2% on whole 3900/- or item wise as dry clean & health club at full rate

I have a query regarding basic exemption limit in service tax. My client is a proprietor earning commission income of Rs.6.00 lakhs from ABC company. He has entered into partnership and is earning commission income of Rs.8.00 lakhs from same company ABC. My question is weather for calculating basic exemption limit of proprietorship concern Rs.10.00 lakhs, his share of income from partnership will be taken or not?

One of the company is manufacture Ready mix concrete from march 2011. As excise duty on RMC was applicable from March 2011 itself. Company start production in finacial year 2011-2012 & raise invoice (Manufacture) of Rs. 2.3 Cr. in financial year 2011-2012. I suggest that excise duty should pay on Rs. 0.8 cr (2.3-1.5 cr.) @ 1% with no cenvat credit. But other view is that company is not liable to pay excise duty in financial year 2011-2012 as company got benefit of SSI upto 4 Cr. Pls clarify

Noe that the Negative list in Service Tax has become effective, are we to again reregister: we are regd as a SERVICE RECEIVER for transportation of goods by Road availing 75% abatement and paying serv. tax on bal. 25%; Kindly guide Sir

Dear Experts, As per the notification no. 30/2012-Central Excise Tariff, we understand that we can procure the excisable goods from the domestic market without payment of Excise duty by using the Focus Market scheme duty credit scrip but, there is a confusion about the utilization of the said FMS for the Excise duty payment on finish goods. In other words, can we adjust our Excise duty liability on final product against the said FMS rather tan paying the said excise duty by cash or by cenvat credit & if the case is like this then what would be the mechanism to utilize the FMS as there is no change in the form ER-1 yet to taking the effect of this notification?. pls. provide your experts advise in this. Regards Sanjay Sharma

S. No. Date of completion of service letter/Invoice for demanding advance money Date on which payment recd. Point of Taxation 1. 12 Oct-2012 10 Aug-2012 20 SEP-2012 ? Sir which date is considerd for POT. Thanks Deepak Gupta

Dear Sir, My company is working as 100 % EOU & exports software services hence not registered under the Service tax up to date but S.T.dept. recently made new changes with negative list. we have paid rent,Insurance charges, Internet services manpower services so is it compulsory to get registration with ST Dept & act as non exporter business. Or any other suitable way to deal with ST dept. Kindly suggest us. Thanks Durgesh S

Sir, My query relates to Service tax liability on export of services. in case if payment is not received within 6 months OR the period as specified by RBI from the date of invoice then we have to pay service tax as per POT 2011. Please tell me now, as on date what is the time period limit according to current provisions of export of service rules or as per RBI ?.

Sir, i have a query related to service tax input credit on "Rent a Cab Service". We are providers of Consulting Engineer Service. we are taking taxi services on monthly basis for village inspections, for providing project mgnt. consultancy services etc. that is directly related to our output service then can we take cenvat credit on taxi hire services?.

Respected Sir, please can u tell me that Annexure-19 has to be filled monthly or quarterly.Please guide me in this matter.

As earlier Development charges, to the extent they are paid to State Government or local bodies, was excluded from the taxable value levy. But after 01-07-2012 when the concept of service tax is changed then a builder who charged EDC/IDC from buyer although it is statuory liability of builder.Sir what is law on this point. pls clarify Thanks

Sir,As per partially reverse charge mechanism w.e.f.01.07.2012, we are taking sevice Tax credit of Rs. 4.944 as mention in Taxi hire bill.i.e. (Basic Value 100 Service tax after abatement@4.944% Rs.4.944, Bill Value Rs.104.94/-. can we take again service tax input credit after payment of ST as per PRC.

while calculating gross value on taxi hire service, ABATEMENT OF 40% can be availed or not? weather ST on office premises lies with service recipient?

Client is processing raw milk into pasteurized one, packing milk in pouches and refrigerating the same before despatch on behlaf of Mother Dairy. Whether such activity is Negative Service of Manufacture/Production ?

Dear sir, In case of transport of goods by road, ST payable only if such services provided by courier or GTA Query: Whether Individual truck owners/operators coming under service tax net?? Regards

sir, we are manufecturing mixture of micronutrients and we are registred with central excise in chepter 31.Now We want to manufecture agriculture grade zinc sulphate which is exempted under chepter 2833 29. we have to add chepter 28 in our registration? Secondally we want to purchase sulphuric acid against CT-2 (duty free)for manufecturing of agriculture grade zinc sulphate now question is that can we purchase sulphuric acid against ct-2 as we will manufecture exempted agriculture grade zinc sulphate.

sir I want to know whether printing of school books alongwith cost of paper will come under the category of job work or manufacture, if editorial expenses and royalty to writers of such books are paid by the purchaser of such books.

SIR, FIRSTLY THANKS FOR UPDATING US WHICH HELP A LOT. MY QUERY - W.E.F.01.07.12 BOTH SERVICE PROVIDER & RECEIVER HAS TO PAY SERVICE TAX. THEN HOW SERVICE PROVIDE SHALL PREPARE INVOICE BY ADDING 100 % OF SERVICE TAX OR ONLY HIS LIABILITY OF SERVICE TAX, ADVICE

R/Sir,as per latest notifiacation, can we avail Input tax credit ag. ST liability in respect of residential and commercial construction services on which we have taken exemption benefit 75%? (2)whether covered car parking and power backup charges is taxable under above said services?

Sir, If Ltd.company have its owned transporation vehicle and freight is recovered from custmer(shown in Invoice), whether we have to pay service tax on such freight.

Dear Sir, Could you pls clarify on the below mention query: Can a job worker clear/despatch the finished goods on behalf of the Principal Manufacturer? If yes what will be the procedure. If you could pls throw some light on the above mentioned query.

Whether ST on RENT for office premises, generator is to be paid by service provider/ receiver

Whether existing reg is to be amended as per changed ST notification. We are reg under GTA (service recepient) and Input serv distr (recepient), now we have to pay for various servises received via. Taxi , legal charges etc.

Sir, Pls inform us whethere Reimbursable Expenses[ Maximum of Rs 8000 ] to Customs House Agent is covered under service tax . Pls give us Recent Notification to my mail id

Sir ,Pvt ltd co paying freight to Individual truck owners – whether co liable to pay ST… as many CESTAT held that services red from them not liable to ST… reply asap

Where we are paying service tax to the vendor & claiming the same from the client, the clients are not ready to pay the service tax on the amount we pay to the vendor . In such cases what are the remedies available For. E.g Rs. 100 forklift Service Tax Rs. 12.36 Total Amount Rs. 112.36 Paid to vendor Billed to the client Rs. 112.36 Service charges Rs.100 Total Amount Rs. 212.36 Service tax Rs. 26.24 Billed Amount Rs. 238.60 In the above case client is not ready to pay service tax on the amount we pay to the vendor.He is ready to pay Rs. 100 of forklift Rs. 100 service charges & Rs. 12.36 service tax on on service charge , that means he is ready to pay only Rs. 212.36 to us. Please revert what to so in such cases.

We are availing the following services 1.Taxi (not reg under ST act as T.O is less than 10 lacs) 2.Man poweer service ( not reg as t.o is less than 10 lacs) 3. Legal consultancy (not claiming s.T., SERVICE ENDED ON 30.06.12 but bill given paid on 02.07.12)

is service tax payable on photocopy and digital printing done by photocopiers.

dear sir, pl. advice - CUSTOMS -EXEMPTION FROM SAD -21/2012 DT.17.3.2012===32/2012 DT. 8.5.2012Basis of this notification, if we declare Maharashtra as the State where the goods are immediately taken after importation for distribution on stock transfer basis, can we avail S.A.D. benefit?

we are the manufacturers of sugars. we have some dumpers tippers etc which is are capital goods by virtue of the notification. we would like to take cenvat credit on the insurance premium paid on such vehicles. can we take cenvat credit of the same

I have amended our RC incorporating another name of Authorised signatory but the RC not yet issued on line after so many weeks; what shud I do now ? Pls advise

Now that C Ex. Tariff Noti. No. 18/2012 has been rescinder which Noti. No. is to be given in the ER-1; please advise me.

Dear Pradeep Ji, pls update the Service Tax Liabilities on In Room Dinning Service of Hotel Industry and also inform the service tax rate for the same.

Dear Sir, Whether as per place of provision Rules 2012, wherein sample has been provided for doing testing situated on non taxable territory and finally report is sent to taxable territory, under this situation whether service tax is payable as a receipient of service?

Dear Sir, Facts: We are having registered office at A State, Corporate office at B State and Site is situated in State C. Now we had received invoice(copmosit) with service tax @4.944%, for the work done at site(State C) office in the address of Registered office(State A).The invoice value is more then 1 Cr. and total contract value is 3 Cr. According to me, It is also liable to WCT-TDS provision under Sales tax law, But confused about the applicability of State Act, Can you guide which state vat act will be applicable State-A or State-C? Thanks in Advance

Respected Sir, can debit note can be considered as valid for taking of the excisable cenvat credit.?

Respected Sir, Your advices and guidance are very much useful to the industry. It is amazing the response time for any type of query with clear explanations in line with the current law and rule. Now, can you please confirm that is there any special notification is issued by customs/excise relating in the import of agriculture power tiller. What is the present Import duty structure for Agricultural Power Tiller please

My client has removed finished product & empty packages and given to packers/repackers (without ED) and then got back packaged goods and finally paid excise upon removal (on sale invoice). Is he liable to take excise permission while goods are sent to packers (without ED) ?

Can value base exemption is applicable in case of service wherein service provider and receiver are made liable for payment of service tax

Dear Sir, I would like to know whether VAT and Service tax is applicable to Service Charge forming part of Banquet bill. If yes then would like to know reason as Service Charge collected from guest is not revenue of the Hotel.

In case of rejection of exported material by overseas customers, what formalities are required to be completed?

We sent some items to sri lanka under CT-1. Items are rejected by customer. material reached back at our plant. what is required to be done under excise laws? Documentation, intimation or any other formalities.

Sir, our company gives training in beautician course and provide certificate but not affiliated to any institute,whether we are required to pay service tax?

Dear sir pl guide us that erection comm and install of transmission line towers falls under negative list or taxable service

Dear Sir, We Would like to inform you that one of the our client is dealing in the export business. he has exporting some of kerosine stove items . We are consulting them to getting the CT-1 Bond (Export Without Payament of Duty) , we getting CT 1 Bond Certificate from the Assistant Commissioner of Income tax . But then After , In the Client has Fill the Form ARE 2 from the Port in which the Goods are Export from the India. Question is that : When we submitting the proof of Export to the department then department has refuced to accept the ARE 2 as proof of Export ? ( Department has Accept only ARE 1 ) Sir give response what to do in above mention problems ? Sir , Please give reply as early as possible so we can consulting the ours Client ? Thankig You

Sir, Can we avail cenvat credit on the 4% spl.addl duty (SAD) paid on our imports who are into the manufacturers of engines and agri implements please. Our imports on agri-implements will not come under central excise (CVD are not paid)

We are engaged in manufacture, supply of Transmission Line towers. We also provide service of Erection, Commissioning & Installation of transmission line towers for setting up of Transmission Line for various Govt and private companies. We have a query that whether this service falls under negative list of exempted service or taxable service as Govt companies asks us not to charge Service Tax considering that such service is essential for transmission and distribution of electricity and very well fall under the negative list viz. transmission and distribution of electricity. Hence no service tax is leviable. Awaiting for your valued reply.

Can 100% EOU cleared export goods on payment of duty if duty balance available last three years. Because assessee fild refund current year of accumulated credit which is hit by Commr.(A) on time bar. Pls.give advice to way for in cash of accumulated credit of eou.

Respected Sir, one of my clients had sold the machinery in the previous month,alongwith the sale of machinery,the total duty of sale has been Rs.440000.00 & I have the total credit of excise duty of Rs.100000.00,then how to show in the ER-1,in the cenvat page as if I show then the cenvat balance can become negative,so please guide me as soon as possible.

Honourable President of India has Given its Assent to Finance Bill 2012 or Budget 2012-13 on 28.05.2012. FINANCE ACT, 2012 [Act No. 23 of 2012] An Act to give effect to the financial proposals of the Central Government for the financial year 2012-2013 In view of this and notification Service Tax 12/2012 dt 17March2012(S.No.29(c)), hope, any brokerage released from 28th May2012 onward by mutual fund to its agents will be without deduction of service Tax. Please give your opinion.

sir, our company is engaged in construction of residential and commercial complexes. sir i just want to know how i should calculate and pay service tax according to the new point of taxation rules

Whether INPUT TAX (BED&C) of Manufacturing can be claimed /adjusted against Output Tax ( Service Tax) on Freight paid in the case of SSI UNIT availing exemption of 1.5 Crore ,which does not claim Cenvat credit of Input Excise Duty against Output Excise Duty payment ?

Dear sir,Our company which is 100% EOU is engaged in the business of manufacturing of medical Molded components . Now we are in the process of doing some DTA sales. Pls let me know what is excise duty we need to charge to the items apart from the VAT. Also let me know any other duty needs to be charged in this regard Thanks

Sir,Can a 100 % EOU export goods on payment of duty and claim rebate? please guide with authority.

Sir,We are manufacturer, since service has been rendered before 31.03.12 and bill has also been raised before 31.3.12, only the transporter bill i.e post of delivery (LR)and payment received after 1.4.2012,and In the customer Invoice charge service tax 10.3%. kindly advice the effective rate of tax will be 10.30%?

Sir, We are selling space or time slots for advertisments thru internet (Portal), as we come under Negeative List of Service tax . I want to know from when we can stop collecting ST, from 01.04.12 or from the date of finance bill passed. Can you mentione the finance bill passed date. Regards,

Dear Sir, Supplier has dispatch the material with Original and Duplicate for Transporter copy of Excise invoice but, in transit the transporter missed both the documents i.e . Original Invoice and Duplicate for Transporter copy of the Excise invoice, pls. tell us what to do to avail the Cenvat Credit of the same with supporting rules, case law etc. in this situation. Regards Sanjay Sharma

Sir, we are the dealers and authorised service providers of cars. Can we take input credit of service tax paid on house keeping and security service on a common invoice for both show room and workshop. Alternatively should we take separate invoices for show room and workshop. Thanking You. with regards. Srinivas.

Dear Sir, We are supplying the automobiles parts to an automobiles co. we had supplied some parts during the time of Jan- 2012 to March-2012, now automobile company has increased & amended the purchase order retrospectively the price of our parts supplied to them from our co. Now, we have to raise the supplementary invoice due to the rate revision for duty difference but, the rate of excise duty has been change from 10% to 12% from 17.03.2012., So if today, I want to raise the Excise invoice what should be the rate of Excise duty i.e 10 or 12%. Pls. give your opinion on the issue with supporting rules, regulation, case law etc. Regards, Sanjay Sharma

Query The Assessee is a News Paper publishing Company and prints and sale its own newspaper. It has spare printing capacity and at times does printing of News Papers as Job work (above Rs. 10 Lacs) for other small newspaper vendors / Other Publishers. 1. Whether the assessee is liable to charge Service Tax on this Job work? 2. Whether considering the notification No-8/2005, it would be liable to charge Service Tax? 3. Whether this job work of printing can get Service Tax exemption considering the Notification no-14/2004? Please advice.

After 01.04.2008 on which situation service tax credit on outward fright is allowed

Since service has been rendered & estimate has been given before 31.03.12 but final bill has not been raised till 22nd April 2012. At which service tax rate the invoice should be raised?

Respected Sir, Can proceedings of sending show cause notice for levy of service tax, interest and penality be initiated on Legal Rep's after the death of Proprietor. Your expert advice and help shall be highly appreciated.

I manufacture gold jewellery on gold issued from jeweller(Exporter). My anual labourrecieved is 15 lac.My personel stock is 20 lac&annual sale is 9 lac.Am I liable to servicetax or exciseduty

Dear Sir, whether zinc sulphate is classified under heading 283329 (Agriculture grade zinc sulphate ordinarily used as micronutrient) or under heading 31(All goods, other than those which are clearly not to be used as fertilizers).

Sir we purchase Pig Iron from a Unit which is Export Oriented Unit on domestic sale has to pay BCD and CVD their is changes in budget regarding exemption of cess, pls clarify which cess exempted and which is still leviable and can be take credit of the cess.

Dear Sir, We are exporting the Automobiles parts on payment of Excise duty and subsequently claiming the rebate of excise duty paid at the time of Export and while procuring inputs we are claiming the CENVAT credit of the excise duty paid on Inputs. There is no domestic sales, it is 100% export. Questions need to be answered— 1. In your view, is it appropriate to deposit the Excise duty and then claim the same as rebate? , 2. Should we stop the export on payment of duty and subsequent claiming of rebate, because in this scheme we are getting only our hard earned money back which we deposited as excise duty from the excise department after a considerable time, no value addition? 3. Alternatively, and most importantly, should we opt Export without payment of Excise duty under LUT and then claim (i) Refund of CNVAT credit accumulated on account of non-payment of duty on export, (ii) claim Duty Draw Back under All Industry Rate? Pls. give us your valuable opinion about above situation and guide us which scheme we should go for. Thanks and Regards, Sanjay Sharma

Dear sir, we are registered dealer in central excise. We import scrap and sell it to local excise dealer. While importing scrap we are levied Basic Custom Duty (BCD), CVD, Cess and HCess on above. As a registered dealer in central excise we are passing on the CVD, Cess on CVD and HCess on CVD to our dealers. I just want to know whether BCD, Cess on BCD and HCess on BCD paid by us at the time of import can be get back as refund or drawback or by any other mode.? Thank You.

My client was purchased duty paid item which is falling under central excise tariff heading no.69032010 It is used to melting of brass for manufacturing of excisable goods, whether can we treat as a capital goods under Rule 2 of CCR,2004 or not and take the cenvat credit 50% as per terms of rule 4 of Cenvat credit rule 2004

Dear Sir, We are exporting the Automobiles parts on payment of Excise duty and subsequently claiming the rebate of excise duty paid at the time of Export and while procuring inputs we are claiming the CENVAT credit of the excise duty paid on Inputs. Questions need to be answered— 1.In your view, is it appropriate to deposit the Excise duty and then claim the same as rebate? , 2.Should we stop the export on payment of duty and subsequent claiming of rebate, because in this scheme we are getting only our hard earned money back which we deposited as excise duty from the excise department after a considerable time, no value addition? 3.Alternatively, and most importantly, should we opt Export without payment of Excise duty under LUT and then claim (i) Refund of CNVAT credit accumulated on account of non-payment of duty on export, (ii) claim Duty Draw Back under All Industry Rate? Pls. give us your valuable opinion about above situation and guide us which scheme we should go for. Thanks and Regards, Sanjay Sharma.

when I fill er-1 month of march-12, add new column of Tariff Notification availed (what does fill in it)

One promoter acquired land in his name and divided it in 100 plots and sold them to individual buyers. The buyers register their respective plots in their name. Now each buyer gives a contract individually to contractor (who was the previous land owner) to construct a single residential unit for his personal use. Therefore 100 individual residential units are constructed for 100 individual customers. I wanted to know whether service tax will be applicable on it or not? Can the individual buyers claim that this residential unit is for personal use and exempt from service tax?

Sir, can u tell me any notification to charge excise duty for neepal export. kindly send me a copy in my mail id. i shall always thanks for you sir.

dear sir i am engaged in manufacturing of gold ornaments on job work whether i am liable to pay service tax

Dear Sir, We are manufacturer of excisable as we as exempted goods, we are taking cenvat on the inputs and paying the 5% (now 6%)amount on the finish goods clearance. I want to know whether we have to pay the 5% amount on goods cleared for export as the the notification No.24/2010-CE (NT) dt 26.5.10 specifically exclude the exempted goods from exporting under Bond.

since service has been rendered before 31.03.12 and bill has also been raised before 31.3.12, only the payment has been received after 1.4. 12, the effective rate of tax will be 10.30%?

Sir, we are 100% eou. we filed refund claim for the quarter of july 10 to Sept. 10 on 30.09.2011 for unutilised credit under rule 5. But department rejected our claim on time bar. Pls. guide.

I could not submit some of the input credit invoices before adjudicating authority as a result i was asked to pay service tax with interest and penalty, whether I can make appeal to commissioner appeal showing all the input credit documents which i have misplaced.

We are paying service tax on receipt basis, being ca, and servixe provided before 31.03.2012, bill raised before 31.03.2012, payment received after 31.03.2012. Pl inform what rate will be charged

Respected Shri Jain, Sir, We are an EOU and sell part of goods to DTA. Could you please guide us on Excise Duty Calculations for DTA sales by an EOU (especially after Budget 2012-13) or any Notification No. where the method of calculation can be referred to . Thanking you in advance.

Respected Sir, As you know the excise rate has been changed from 10% to 12%,till feb-2012 I was typing in the payable sheet of finished goods in the tariff notification availed column in the ER-1 02/2008,then when I will show the 12% duty of the sale on the seprate sheet then I have to write 02/2008 or any other notification.

what is the maharashtra state excise duty structure for sugar which has to be calculated in CT-1

We are Selling of space or time slots for advertisements in internet. As per negative list are we exempted from service tax. Regards, Balaj.P

Respected Sir, One of my clients is about to cross the turnover of Rs.4 crore,then does he becomes permanently excisable to issue excisable invoices compulsorily or if his turnover remains below rs.4 crore then can he take the benefit of Rs. 1.5crore till which no duty is charged.

Respected Jain Sir, we would like to draw your honours kind attention on the fact that one of the our client is service providing a business axuliary services and problem is that assessee has providing services after the 17.03.2012 and completion of providing a service is 20.03.2012. The invoice has been used on after 31.03.2012 & Payment received after 31.03.2012 and on 01.04.2011 service tax rate has been changed to 10.3% to 12.36 %. Sir , I would like to ask ? 1. wether assessee has charges service tax on 12.36 % or 10.3 %. 2. assessees services liable to tax on old rate or new rate,please give details as per the service tax point of taxation rules in brief ? 3. If above mentioned Question , payament of services received before the 31.03.2012 and bill invoice is issued on after 01.04.2012 ?

vat rate of haryana

Respected sir, Can I take 100% credit of addl.duty of the machinery imported this year or I have to take 50% credit compulsorily.

Respected Sir, IF 50% credit of addl.duty on imported parts on machinery is been taken in february-2012 & remaining I want to take in March-2012.

Kindly clarify that service rendered till 31.03.2012 and bill raised on 01.04.2012 then what will be service tax rate.

What is the rate of service tax under composition scheme from 01.04.2012?

Dear Sir, Kindly advise whether a non excisable unit needs excise registration for Factory Stuffing permissions for exports.

Respected Sir, How to sale the goods if it is received as sales return from a government Enterprise in excise.

Respected Sir, Is there any surety of GST Implementation from 01-08-12 as declared by FM in the budget 2012-13.

We are dealing in unbranded jewellery and issuing tax invoice, sales invoice and cash memo as per up vat act. What procedure we have to follow for excise purpose

Respected jain sir, We would like to draw your kind attention on the fact that one of the our client would want to CT Certificate from Assistant Commissioner of Central excise. Sir, we consulting them and getting CT - 1 certificate from the department of certral excise ( Assistant commissioner ) but we asking you after that certificate granted by assistant Commissioner which proof we have to submitted please give information? 1). After getting CT-1 Certificate which export proof assessee has to submitted ? 2). How many time limit to submission of proof of export to assistant commissioner ? 3) Give list of document in details which can be submitted to the assistant commissioner ? 1).

Respected sir, i want know that is new service tax rate applicable on service provided in Feb -12 and invoice raised on april -12. Please answer me

Respected Sir, how to sale goods which are received as sales return from a non-excisable manufacturer

Respected Sir, AS rate of excise duty has been changed,and If a ct-3 in which 10.3% duty is there and a part qty has been sold of that ct-3 before 16-03-2012,now as the rate has been changed now what is the procedure we have to do to cancell that ct-3 or we have to send back to the eou customers of ours.

Sir, We are doing Job Work of Processing slitting & pickling of duty paid (excise) Coiles. All the material comes under 54 FC Challans. Our Services comes under business auxillary Service. We were covered under notificatin no. 8/2005 of Service Tax up the year ending 31.03.2012. Is there any amendment to this notification in the budget 2012-13.

Respected Sir, Is there any change in the turnover limit of Excise according to the budget 2012-13,or it is 1.5 crore as it is.

Respected Sir, is there any change regarding interest on late payment of Excise duty according to the budget 2012-13.

Can I have Central Excise Notification of change of rate from 10 to 12%

Can their be any saving on freight charges if a manufacturer opts for Work Contract Tax?

Respected Sir, How to take credit on the goods received as sales return from a government enterprise.

Respected Sir, if an excisable unit has one or more registered unit on the same name then it will be considered as a LTU.? or it would on the basis of taxes paid.

when a excisable unit shut then what process required also excise duty pending & what about excise audit & AG audit ?

Respected sir, how to sale a capital good on which credit is not taken though it was a excisable invoice,is it necessary to take credit on it to sale or we have to make an exempted excisable invoice.

whether a DTA unit can claim refund of unutilized CENVAT credit under rule 5 of CCRs, 2004 as the rule covers export and not deemed export

Sir, is service tax applicable on work contract of making Aluminium / Glass window, Door. if yes When the liability of service registration number arise and what is the percentage of Service tax.is abatment recived on gross value.

SSI Exemption Limit is allowed till 1.5 Crores provided turnover in previous year was within 4.0 Crores. Say a new unit starts product on September 1, will they be eligible for exemption upto 1.5 crores for the remaining part of the year or the amount will be proportionate to the months. If the former is true are than any precedents/circulars or case laws?

Sir, What is the Basic Duty and CVD payable on (a) Iron Ore Pellets, and (b) Sponge Iron currently in India

We buy raw material from domestic manufacturer and claim Cenvat and after processing exporting the final product without payment of duty. Is there any additional export benefit in Customs/Excise other that claiming cenvat on RM.

Sir, we as a dealer sold 100 Qty to manufacturer with cenvat pass, now manufacturer wants to return 60 qty back to us through issuance of excise invoice by reversing the cenvat amount availed on 60 Qty. Can we take it as fresh entry in RG23D and pass on the same to other manfuacturer/dealer.

Respected Sir. We have purchase Raw Material from HALDIA Petrofils. We have got the RM with Excise Duty, also they have charged Freight Charges + Service Tax. Can we take Credit of the same Invoice.

I have paid the 4% addl. duty and CVD on imports by partly through debiting of DEPB licence and partly by Cash. Can I avail CENVAT credit on the said Addl. Duty and CVD which is paid through DEPB. If yes, what document to be provided, since Bill of Entry does not reveal the details of duties paid through DEPB. Only the total amount debited in DEPB license is mentioned in Bill of Entry. Please advice.

Respected Sir, how to sale machinery in excise if it is purchased from a non-excisable trader,it will be an exempted sale or it would be a duty paid sale.

i want to know what r the service tax provisions related to works contract service what r the requirment for filling return for such work contract service and the time period in which is should be filled

i have purchased mahciney for rs.200000.00 and taken credit Rs.10000.00(50%)and i want to sell mahcinery after 2 months then we have to calculate duty on 50% taken or on 100% duty?and can we take remaining 50% credit on the sold machiney.

In case of goods exported, If we have availed rebate of excise duty paid on inputs under rule 18, can we avail 1% duty drawback as per customs circular no 35/2010 dtd 17/9/10?

We have paid service tax on bills towards our parent company outside india. Now when we came to know that it is covered under Export of service, we are claiming refund of service tax paid. But deptt is saying since we have recovered Service tax from our parent company, they will transfer the refund to Consumer Welfare Fund. Please help....

Dear sir, I have request the my new password as earlier as possible the above email address, AMIT

Can duty paid goods (specifically liquor) be allowed to stock at duty free shops at airports? Pls provide the reference of related statute/circular/ notification

Builder issue following details to buyer at the time of booking of residential unit and as per agreement: Description Amount (Rs.) Basic sale price 23, 08,887 PLC charges/ ( Development charges) 26,674 Security services 58,000 Club membership facility 43250 Maintenace charges 25250 Total Payable 24,62,061 Is he is liable to pay service tax in following catagory: Construction of Residential complex Preferential location and development charges Security service Club service Repair or maintenance service. Is it correct and builder has to take registration in all above category. Pls clarify Thanks

Builder company: As per agreement builder issued a Letter dated 18 october 2011 to buyer mentioning: On start of first floor roof payment of Rs. 139200 should paid upto: 31 october-2011 & even no work is started on that date. Actual payment received on 08 December-2011 Which date is to be considered for service tax as per point of taxation rules 2011. Pls clarify Thanks

commercial construction& residental comlex construction service tax paid in which value actual amount received or stamp duty valuation which ever is greater/lessor

In case of renting of immovable property having joint ownership by 05 persons, whether basic exemption of Rs.10 lakhs is availeble to all 05 persons or to ONLY ONE person ? Rent agreemnet is entered by all 5 persons and accrodingly separate cheques are also received by all 5 persons and further all the 5 person have shown rent income in their individual income tax return also and claimed TDS on rent also

While filing ST-3 for GTA, we are require to give detail of amount exempt under N/N 34/2004 or not. If detail require , in what way?

We are registered as trader but we want to sell goods through hi-sea sales from a different state, how to prepare invoice in such situation

procedure for registration under excise. documents required . information required.

what is the procedure to take credit on machinery imported if the installation is in the unit-1 and want to take cenvat credit in unit-2

Dear Sir, Please let me know that can I take cenvat credit of Ed. Cess and Higher Edu cess on total duty(final duty) for the purchase from 100% EOU

Dear sir, can I have details of VAT levied on hotels under the VAT Acts across the country?

Dear Sir, I have a query related to construction services. AS 7 construction contracts state that the revenue should be recognized on % completion method. whereas now as per point of taxation rules ST should be paid on due basis. now the problem is what shall be entry in accounts as per AS. Because if we due drs following ST rule we are ignoring AS 7 and if we follow AS 7 we are ignoring ST due basis. Waiting for an early reply.

Dear Sir, I want to know that can an Assessee registered with excise department perform 100% job work task with out performing any kind of manufacturing activity on his own, if yes than the circular in this regard.

Dear sir I have filled the form no 15 CA. During the filing of form 15ca i do one mistake. i have entered the wrong 15cb certificate no in form 15ca. now what is te process for rectifying it.

we undertook survey abroad in respect to our product which is not excisable and paid Service Tax on the payments made in FOREX.We are simultaneously outservice provider in the category of AMC. Can i avail Cenvat of the said ST paid.

Dear Sir half yearly service tax return must fill up online submit or manual submit to department pls.send your suggestion sir...

respected sir please send me detail procedure to e-file form EXP-2 (service tax). Sir your early response will be highly appreciated as last date to file EXP-2 is 15 october 2011.

WILL GST BE IMPLEMENTED FROM 01-04-2012.WHAT IS THE LATEST NEWS ON IT.

what is the punishment on late e-filing of er-1 at present.

i have paid by mistake Rs.40000 in the excise pay code no.00380115 instead of in 00380003 so can i get refund from central excise department.

what is the excisable procedure to sell goods if we receive part qty.as sales return from a non-excisable trader.

I had got registered in 2002 with number starting with ST. I had not taken pan based number & had been filing nil return since 2004 as turnover was less than threshhold limit. Now aces doesn't accept st no, how i should file the return under aces. Whether ihave totake fresh no & surrnder the old no or there is a way out. I am registered at commessionerate Delhi II

One of our group company is an Exporter of Iron ore. It has used various input services during the course of export, after paying service tax. It sought to avail the refund under Notification 41 / 2007 dt.6.10.2007. It has not filed the claim at the end of relevant quarter. The adjudicating authority has proposed to reject the claim. Is there any case law that the period in section 11 B prevails over the period mentioned in the notification ?

Recently notifcation regarding mandatory efiling of central excsie return is published.The word used that it is mandatory for all assesses.I would like to know if unit paid duty less than 1 cror for previous financial yea,.Is it necessary to them to efile er4,er5 and er6? Our local range office make interpreting that it is mandatory to all assesses without limit of duty paid.

is service tax paid on courier services were available to utilise the excide duty to be paid on finished goods which are about to remove

what is the excisable procedure to sell goods if we receive part qty. from a non-excisable trader.

is it liable for an assessee to file er-4,er-5,er-6 according to the notification no.21/2011 & 22/2011 dated 14-09-2011 paying duty more than 10 laks & less than 1 crore

we have Received the security amount regarding to complex on lease, 50 % amount out of the security will be adjusted with the rent income in coming 12 months. My question is 50 % security amount which shall be adjusted with future rent shall be treated as a advance against of rent or not and what we will be liable for pay service tax on advance payment received?

what is the excisable procedure to sell goods which are received from non-excisable trader as sales return.

what is the procedure to sell goods to sez unit from a excisable unit.

WE ARE 100% EOU UNIT, WE PURCHASE INDIGINEUOS RAW MATERAL UNDER CT-3, WHICH IS CT-3 CERTIFICATE VALIDITY PERIOD?

we are registered under the mandap keepers category and want to know about the abtements available to us we are having an cenvat credit also kindly advise us in such an manner that our laibility of service tax should not increase and also the cenvat credit is not wasted

whether debited 2%, and 1% from cenvat10% ?

we are SSI manufacturing & availing cenvat credit, unit, our turnover rs. 3.5crore, now regarding job work we are sent material for job work excisable goods and non excisable goods from outside, whether we make annexure-II Challan or only simple challan. for this material under SSI UNIT.

whether service tax payable on job work/charges ?

Whether debited education cess and S.H.ED. FROM CENVAT ACCOUNT?

kindly sent the notification copy for service provider submission invoice within 15days of service proved. and new notification copy for service tax deposit.

is the time bar clause applicabe for imposition of penalty under section 76 in cases where no tax recovery is pending i.e. SCN is to be issued in 1/5 years period as the case may be.

In my view the penalty under section 76 is mandatory in case of late payment of tax and no scn is required to be issued for recovery nor recovery of said penalty is time barred.Kindly confirm the views.

One of my client is Providing Labour to a Contractor who is having Contract for Laoding unloading to the ships arrived on the port. The main contractor is charging and receiving Service tax from the party. My client had underbonafide belief not charged service tax on contractor. Now Servie Ta authority insist to pay the tax for 5 years from my client. Though the Revenue is not looser in this case. Please advise

I read your useful article on aces at taxguru portal. I have one question in my mind about surrender of ST-2. The question is as under: 1. Whether we have to file any physical documents in the departments after uploading surrender application at aces. 2. if yes, please provide me the list of documents.

whether interest is payable on late filing of proof of exports in case when proof of exports are received after 6 months of clearance.

In an export related rebate the exporter has to follow incoterms. Value for claimimg rebate of duty paid goods exported will be transaction value -Sec.4 - Exworks. Suppose transaction value for export is 1Lakh and exporter incurs expense for others for delivery to ship say 50,000/ Now duty payable @ 10 % eExicse duty on transaction vlaue os 10,000/ plus 5,000/ total 15,000/ Now while sanctioning rebate AC orders rebate in cash 10,000/ and in cenvat 5000/ In my opinion this is wrong. Please clarify and i wnat to know your views on this practice followed. By, M.RAM KUMAR, SUPDT OF CE, BANGALORE

polyester sub heading

can we avail the cenvat benefit on GTA paid. Please note that GTA paid after availing the benefit of abetment

Whether pay duty on non matching SION in eou unit? whether pay duty agianst non realise export forign payment? in eou

Assessee having manufacture branded & non branded sweingh machine and have registered under Excise Duty @1%. whether it is required to show the turnover of non branded item sale in ER8 return.

The query raised by you is that - I am doing the business of manufacturing of doors, windows, partitions using aluminum, glass materials from 01.04.2005. From 01.04.2005 to 31.03.2009, I did work for companies engaged in the construction of residential fl

The query raised by you is that could you please advise how to clear Excisable Goods to be exported as Free Sample to an overseas customer?

We have been registered in central excise as a manufacturer of certain products. Now we are in the process of getting a works contract, which includes excisable products some of which we manufacture and some we need to buy. Can we do this business also? W

Whether the LR (Lorry receipt) issued by the Transporter can be taken as evidence of payment of Service Tax. The LRs issued by the transporters contained their Service Tax registration number and the service tax & education cess. Otherwise any other docum

If material cleared against CT3, to a 100% EOU without duty vide ARE3, in the ER1 whether this should be shown as export under Bond, if so system prompts to give the Non Tariff Noti. No. & Sr. no. whereas in the CT3 the Notification mentioned is Tariff No

Whether Service Tax Credit can be claimed based on the Soft copy of the Invoice. Cellular Mobile Usage Monthly Bills for all the employees in our organization (Connection taken in Company Name). Please advice.

The nature of business is dealership of Maruti and Service Station. For the F.Y 2009-2010 the gross turn over was Rs. 40 Crore. Indirect income was Rs. 2.66 Crore. Indirect income liable to service tax under authorized Service Station. First query - S

I have bought a two bedroom apartment with provident housing unit (purvankara builders in Chennai Pudupakkam) and the total cost of the property is 18, 44, 090/-. As per the current service tax rules if the cost of the property is less than 20 lakhs it is

M/s Laxmi Snacks Pvt. Limited (hereinafter has referred as querist) has approached us with a query regarding applicability of rate of duty on his products sold under the brand name of “Real”. This is to be decided in the context of the recent levy of 1% e

Please give me advice on Export House.

RAM books a Flat No. G-12 in 2008. Flat is 65% completed up to 30 June 2010. RAM is not able to pay value of that 65% to builder. So he makes surrender to builder. Builder refunds the amount to RAM. After that, the builder makes fresh booking of that flat

If construction is 85% completed on 01-07-2010 and we obtained certificate from Architect regarding completion of construction as on 01-07-2010. Whether any service tax will be leviable on 85% portion even if payment for that is received in November 2010.

Contractor adopts Notification no. 1/2006, so he liable to charged service tax @3.399% after taking abatement. He raises bill to contractee as follows: Value of work done: 10 Lakh Service tax @ 3.399% 33990 Total 1033990 or he has to raise

We are received the Service which comes under the ambit of Service Tax. And our unit is exempt U/s 80IC. I received below the details of the bill raised by contractor: Eg: All figures are just approximate and not real Wages

Our company is established in Kala-amb(himachal pradesh ) ( and due to 50 /2003 - CENTRAL EXCISE, Dated: June 10, 2003 “G.S.R (E) .- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with

Our company is established in Kala-amb(himachal pradesh ) ( and due to 50 /2003 - CENTRAL EXCISE, Dated: June 10, 2003 “G.S.R (E) .- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with

We are Manufacturer Exporter But we are not registered with the Central Excise Act, 1944 due to our Produce is exempted in Excise act. Please advice where we file our Service Tax refund claim as per Notification No. 17/2009 in the following situation?

I am keen to know the implication of service tax paid in case of GTA. Please reply who is the person capable of claiming credit of service tax paid and legal backing. (i) If service tax is paid by the service receiver; (ii) If service tax is paid by

We received payment from buyer for Flat as per completion method. When a particular work is completed i.e. say DPC, roof, flooring etc. then we demand that money from buyer. We raised demand letter to buyer. Possession of flat will be given after completi

One of my friends is doing transportation business but do not have any trucks or other carrier but are hiring from private vehicles and dispatching consignments of factories on his L/R he has been registered with Service tax in the beginning of 2005 but w

Q1:- If the assessee has paid Service Tax wrongly (which is not to be paid), whether they are entitled for refund? Q2:- Whether they can take Credit of the same amount in Excise CENVAT?

Q.1:- In which Rule, the assessee can clear the raw material (Inputs) for further process / jobwork, outside the factory premises / Warehouse? Q.2:- What kinds of Documents have to be submitted to Central Excise Range Authorities? Q.3:- Whether the

1. Which Cost and charges is taxable? (Basic Cost, Prime Location Charges, External Electrical Charges, Fire Fitting Charges, , External Development Charges, Open Car Parking, Covered Car Parking, Store, Shop, Power Backup Charges, Lease Rent, Club Member

A person received Rs. 15 lakh advance in F.Y 2010-11. Can he avail basic exemption of Rs. 10 Lakh in F.Y 2011-2012? Please clarify.

We would like to use dutiable materials in exempted product manufacturing by reversing the proportionate Cenvat credit before utilization in manufacture of exempted product. Hence kindly advice us whether it is possible w.r.t. Rule 6 (3) II of Cenvat Cred

We are in receipt of your query asking for the link of website for filing return. The second query asked is that one of your clients has paid service tax of Rs. 500000 above during the current year. Whether filing of service tax return is compulsory?

We are Importer of all type of computer parts & Networking products from China, USA, Malaysia & Taiwan. Now we are thinking to expand our business by export of goods. We need your valued guidance of Export procedure & get more benefit of various type of I

We are manufacturer of bathroom fitting items under Ch. No. 84819090, 84818020, 74181990. These all items are made from brass. Recently, we have imported shower from China under Chapter heading No. 39229000. Now we are selling this item in domestic market

Please send the C.E.T Subheading no. of PP Woven Fabric, PP Woven Bags, PP Woven Wastages & Pet Preform.

1) How do we fulfill EPCG liability with 3rd party export? (2) What are the new products added SHIS as done for zero duty EPCG scheme? (3) What is new Annual EPCG Scheme for exporters?

One of your clients is Proprietary concern which is manufacturing and supplying dairy equipments to specified persons as per the Act and availing GTA service. Some of the transporters have collected Service Tax and Education cess from them and the same ha

A builder (Private Ltd Company) has 2 residential projects, one in Delhi & second in Bombay. Company book one flat of buyer say RAM in Delhi project on April 2009 and received Rs. 5 lakh. But project is cancelled or not started so company as per buyer dis

With the Construction of residential complex service being taxed under service tax from 01.07.2010, whether the amount received towards parking space will also be taxed? If exempt then under which notification it is exempt? Is there any limit for flats so

We have imported some material from Spain in 2005 & 2007 out of which some items are not performing and we needs to give them replacement and the defected items to be sent letter on to Spain. Please give the comments on the following procedure: 1. If

I would like to clear a doubt. This is with regard to a payment made to a company in UAE as insurance commission for Referrals they made. While making the payment we had paid the service tax from our pocket. But while making the service tax payment th

We are manufacturing of Dairy equipment, which is part of engineering industry. Our excise no is AADCS2084CXM001. Major of our product which is coming under category is 84342000. We are manufacture of Dairy equipment specialised in Ice cream Industry. A

I am a practicing chartered accountant in Jaipur, Rajasthan. One of my client recently started a factory of making tasla from (F.Y. 08-09) and his turnover is going to cross 3.5 crore in this financial year whether he is in ambit of central excise. Please

Is the time limit for filing the Refund claim for the Input service tax in case of the Sec 10 B companies who are 100% export and STPI companies - is one year or 60 days from the end of the quarter. Please clarify.

If the proprietorship firm covered under audit u/s 44AB is paying Freight on purchases, and he is not registered in service tax department, is service tax liability will be created on GTA.

We are providing services to our customers taking services from a C& F agent who falls below the threshold limit and therefore, does not charge Service Tax in his bill. We also provide other services as business auxiliary services. How the same should be

If few permanent employees of a Holding company is working in the Subsidiary Company for the last one year and subsidiary company is making payment of salary of employees to Holding Company. Should Holding company charge the service tax from subsidiary co

A person engaged in Hotel business is also doing Boating operation. The boating is arranged by charging the individual at a specific rate per trip. The Central Excise department official are contending that the Hotel operation is a tourism related ser

I have a query regarding certification of service tax paid in context of claiming the refund of the same. For the purpose of certifying the amount of service tax paid on goods exported (To claim refund of the same under notification no.17/2009) I am check

- How the Service Tax and VAT are applicable for sale of flats/Apartments? - Give guidance about the Accounting System of Apartment construction in the Books of Builder and owner.

During the financial year 2008-2009, the billed amount was Rs. 950000 and the amount received was Rs. 700000. The method adopted by the Querist for accounting is cash basis. For the financial year 2009-10, the amount expected to be billed is Rs. 1200

We are in receipt of your mail in which the following query has been raised:- What would be the rate of service tax on contract entered after July 7th, 2009 where the developer supplies steel and cement free of cost to contractor?

We are in receipt of query about the applicability of service tax on amount collected from the clients during period of warranty for repair and maintenance. The authorised service station (assessee) is collecting amount from the customer towards extended

The Querist is sending non-excisable scrap to M/s Universal Metals on Jobwork for manufacture of SS Ingots. Then the said SS Ingots are sent to Mangalam Alloys Limited by M/s Universal Metals on behalf of the Querist for further processing into SS Flats u

Whether re-imported goods can be sent to a bonded premises and any process can be done therein?

What is the the procedure to be followed for re-import of goods by EOU.

Under which category of service the service of advertising in a mall would fall under?

A trust has setup a water treatment plant and has given the running of the water treatment plant to a contractor who is supplying labour as well as the chemicals for the plant. The query rose what is the category of the service provided by the contractor.

Is there any seprate register for maintaining the excisable sales return

One UNIT is MANUFACTURER OF CERAMIC MINERALS POWDER IS EXEMPTED FROM EXCISED. HE IS DOING JOB WORK THERE. THE fineshed GOODS ARE NOT EXCISABLE, AND IS NOT PAY ANY EX.DUTY ON JOB CHARGES. PL. ADVICE WHETHER HE IS LIABLE FOR SERVICE TAX ON JOB WORK PROCESES

Sir,one of our client is registered as Transport of good by road,it is a manufacturing concern,can it avail input tax credit of srvice tax input services & inputs for setoff from the excise duty payable ,even when it is not providing any output services a

I have raise bill for service tax on 09.06.2011 and payment not recd. till date. So when i have to deposit s.tax to government

WHEATHER SEC 11B TIME LIMIT IS APPLICABLE TO RULE 5 OF CENVAT BECAUSE IN 11 B IN RELVANT DATE NOTHING IS MENTION ABOUT CENVAT CREDIT??

When merchant exporter wish to export the excisable goods,then he has to submit B-1 General bond for security deposit. For this he has to take bank guarantee for any scheduled bank. But my question in what is the format of application of bank guarantee an