Security service taken by trust who carrying business from partnership Firm then rcm applicable ???

my client engage in real estate and developer and my client provide the material like cement and tmt to labour contractor (labour contractor itself proprietor) and other materials used his own material for civil work.

my question is :

is service tax applicable in case of job work , if yes the who raise the liability on what basis , or any liabliity arises in case of service receiver

my query as given below
1. An Indian company name is XYZ 2. Foreign company name is ABC, XYZ company render the export service to ABC. ABC company need the invoice from XYZ in USD. Can XYZ Indian company provide the invoice to ABC in USD. If yes then please under the which act and rules Indian company raise the invoice if foreign currency.

Whether service tax is charged in Annual Maintenance Contract(AMC) on the basis of Reverse Charge Mechanism?.If yes then please mention under which head.Is it is a works contract?

Mutual fund agents were paying service tax last year. agents are service providers and mutual fund companies are service reciepient. till last year, mutual fund companies were paying service tax (reverse charge mechanism). from this year onwards, agents have to pay the taxes as the reverse charge method has been removed. now the query is whether they are eligible for SSP exemption this year, even though their brokerage income (taxed as reverse charge) exceeded 10 lacs during last year? clarity is requested on the point that, whether the amount of taxable services provided last year under reverse charge mechanism are also to be included in the threshold 10 lacs for deciding the ssp exemption for current year?

A company registered voluntarily under Service Tax when the value of Service was just around Rs. 2,00,000/- and started collecting and paying Service Tax on every invoice there after. However, the total value of Service provided during that financial year was Rs. 8,00,000/-.
However in the Service Tax Return only the Value of Service provided after the Registration (i.e. Rs. 6,00,000/-) was shown.
Now ST Authority contends that entire Rs. 8,00,000/- should have been shown in the Return and exemption under notification 33/2012-ST should have been claimed for Rs. 2,00,000/-.
Is the contention correct? What difference does it make? As it is, the Value has not exceeded Rs. 10,00,000/-. Also due to voluntary registration the Revenue has earned more. The company could as well stay quite by not registering itself.
Please advice.

In case of Works Contract Service, is Small Service Provider's exemption limit u/N 33/2012-ST, applicable on Gross amount or Net amount?

Eg: If Total Value of Works Contract = Rs. 12,00,000/- Value of Service u/R 2A(ii) of Service Tax (Determination of Value) Rules, 2006 the deemed value of Service portion is 70% i.e. Rs. 8,40,000/-
Then will exemption u/N 33/2012-ST be applicable on Rs. 12,00,000/- i.e. balance Rs. 2,00,000/- taxable or entire Rs. 8,40,000/- is exempt? Does Aggregate value of Taxable Service include Rs. 12,00,000/- or Rs. 8,40,000/-?

Thank you.

Dear Seniors, Can anyone help me with regard to changes in the rate of interest for delayed payment of service tax. Also let me know if there is a change, will it be retrospective? Kind regards Mohd Nadeem

i would like to understand the implication of mega cabs case on service tax, whether it applies to departmental office asking to produce books when ST2 is surrendered. kindly enlighten me

Dear Sir,
I have USA based company as client. My client has placed Purchase Order to Indian company (Vendor) who is manufacturing goods in India. Manufacturer (vendor) will export these goods to USA. I will have service contract with USA based company. I will provide inspection related services on the goods being manufactured at their vendor’s premises. My reporting about inspection finding will be directly to USA based company. I will not have any contractual/commercial relationship with vendor. I will have Purchase Order from my client and will receive payment for my services in USD.

My query is on place of provision of service rule 2012. As per rule 4 – Service tax is payable if, place of provision of service, is in India. I need interpretation of place of provision of service. In my case am I providing service within India or outside India? Or rule 4 is not at all applicable for me ?

Do I need to pay service tax or my service can qualify for export of Services ?

Regards