In case of builders (service tax )

suppose the ser tax rate is at 10% (assume no edu cess)
if I hav recd Rs 55 lac as advance against booking of flat 1 year back & now i am paying ser tax after obtainig Ser Tax No

Now later i recover ser tax from buyer of flat i.e, Rs 5 lac
cash in hand is Rs ( 55 lac - 5 lac +5 lac ) =50 lacs

So my question is shouldnt be service tax on 55 lac as after paying tax amount lying with me is 55 Lac
therefore ser tax = 55lac *10% =5.5

Difference of 50,000 ??

My client is a small scale service provider whi has already register for service tax.Howevr in F.Y 2009-10 the gross amount booked for service was Rs 10,76,198 of which Rs 96,000 is the TDS entry of which service has been provided as well has receipt received is in F.Y -2010-11.Since earlier service tax was charged on receipt basis on the gross amount.

Therefore i want a clarification whether Rs 96,000 will be included in F.Y.2009-10 or F.Y.2010-11

Please reply at the earlierest

We have received an invoice for supply of manpower. As they under exemption limit, they didnt charge service tax in their invoice.

Whether we have to pay Service tax on the 100% of the bill value or 75% of the bill value.

Kindly clarify

Dear Experts,

My self a distributor and a service provider and service tax registered.

Can I take excise duty input credit charged to me by the manufacturer/import customs? The same can be adjusted against service tax payable?


If so can u guide me with the related clause of the act?

Warm Regards
Siju Joseph

We have paid professional architect fee to an abroad company and have paid service tax also @ 12.36%. that party has raised 5000 $ fees out which 1000 is for service rendered to us and 4000 is for service renderd to other party for which we are constructing a commercial complex.

Now we need to claim reimbursement of 4000 $ from the other party as we have paid it on their behalf. What are the options available.

If we raise a debit note then is ST and TDS applicable because if we again charge ST on reimbursement it will be double taxed.


Or is there any other option to recover the same where double tax is avoided.

We have a contract with Indian & Non Indian entity, for providing consultancy services, apart from consultancy fee they reimbursed expense incurred by us and some other independent professional which was hired through us. So my question is if we add pure agent clause with service recipients in contract then we exclude reimbursement part from taxable services?

a works contractor has a contract to construct a temple from an individual ...is service tax applicable on him or it exempt.

There is a reverse charge mechanism is case of services provided by advocated to business entities whose Turnover is above Rs.10Lacs in preceeding F.Y. Does the word business enitity include all business of any sorts like trading, jobwork etc?
And 2ndly does it mean each client having a Turnover exceeding 10Lacs n receiving consulting service from advocate have to take a ST reg. No. n further comply with other procedures?

IF LAWYER IS PROVIDING THE CONSULTANCY SERVICES TO THE CONCERN WHETHER LAWYER IS LIABLE TO SERVICE TAX OR THE CONCERN...?

A PVT LTD CO. PAID SERVICE TAX OF Rs 1100000 in F.Y 2011-12
SO IN F.Y 2012-13 the co was liable to pay service online but the co. has been depositing the same manually...

What are the consequences..???