We are in business of automobile retailing and service station; and are registered for "Business auxiliary service", we have received a bill from adverting vendor Dt: 09th Jan-16, (Advertising Agency Service), we paid him complete amount in Mar-16, but didn't claim the CENVAT credit in H2 return for FY 15-16, so now can we file a revised service tax return to claim this CENVAT credit. Suppose balance CENVAT credit is 10,000, so we have to show this balance amount as "Closing Balance of CENVAT credit" in Revised Service Tax Return.

Also please let me know the reference in Service Tax rules for the above as my service tax lawyer is not convinced.

Is there any provision regarding voluntary registration for service tax number , even if value of service doesn't exceed rs. 9 lakh ,in service tax act

can we charge service tax on reimbursement of expenses

A service provider is availing SSI exemption he is issuing Rs.2,35,000/- bill for providing renting of immovable service .
1 bill issued on 07.04.2016
2. bill issued on 07.05.2016
3. bill issued on 07.06.2016
4. bill issued on 07.07.2016
5. bill issued on 07.08.2016
service tax will be charged on the bill on Rs.2,35,000-(10L-2.35*4) i.e on 1,75,000/- or Rs.2,35,000/- full??

Dear Sir/Mam.
We are having a NRI Client. He has rented his property and earning renting Income. Property situated in India .
My query is
1) Is it known as an Import of Service by a Tenant or it falls under regular provision of service tax ?
2) In service tax laws, if we have not raised Invoices for Past period where we have earned Rent income can we raise Debit note or supplementary invoice in Current year for Past period ?
3) Can Input service credit can be taken by the tenant for the past period by providing him with such debit note or supplementary invoices in Current year ?

When Service Provider not charging service tax on chargeable service, in this case what shall be liability of service receiver ?

Service Tax Registration is done for non AC restaurant services. My question is whether we have to file the ST Returns by claiming exemptions or we have to cancel the registration.
Please suggest us.
Thank You in advance

Dear all,

Service tax should be collected on Declared tariff Or Actual amount received (deducting of discount from declared tariff)

Can anyone give valuable suggestions ?

If service provider charge from service receiver for the actual amount of expenses incurred by him such as conveyance, petrol, telephone etc. then Service Tax is to be charged on the reimbursement also.

But if the service provider charge from the service receiver a fixed amount on monthly basis for expenses like Rs. 25000/- every month for expenses to be incurred, then service tax is to charged on this amount(Rs. 25000/-) or not?

Dear Sir / Madam,

As a builder whether I can charge service tax on followings and whether abatement is applicable any of them. ( on collection from customers )

1. Car Parking
2. Preferred Location( River Facing )
3. Club House
4. Maintenance Charges
5. Corpus Fund
6. Stamp duty, Registration Charges and other Government Charges etc

Kindly confirm as your earliest.

Thanks you
Biswa