A Service provider does not route the service tax collected & paid to the Government through his profit & loss account. In such a case if he has Service Tax payable as on 31.03.2012, will such amount be disallowed u/s 43B?
Also what wil be its implications under the Income Tax Act?

Pls Reply

A society has been registered under cooperative society registration act,1860. This society is enganged in transportation business. Every member of the society is contributig monthly a fixed amount to meet the administrative expenses of the society, such as , staff salary, rent of building, and other office expenses
my question is that whether monthly contribution made by the members of the society for meeting the administrative cost is taxable under service tax act or not?

one of our client (proprietor) is providing recruitment services to various services

As per Notification No. 30/2012 in respect of services provided or agreed to be provided by way of supply of manpower for any purpose 25:75 is to be paid by service provider & service receiver respectively and accordingly we are charging service tax on 25%

Now, One of the client co. has raised the question that recruitment service is diff. than providing manpower service. Since manpower supply has been defined as "supply of manpower temporarily or otherwise to another person under his superintendence or control" and hence reverse charge mechanism is not applicable to recruitment service and 12.36% needs to be charged fully by proprietor

IS IT TRUE ? do you have any submission on the same ?

How we get our Service Tax Devision code For new user Registration

whether reverse charge of service tax applies to the person receiving services from a security agency, as supplying of manpower now attracts reverse charge.

whether service tax on rent a cab is payable by service receiver or service provider if transporter is a pvt ltd company.

if any service provider paid tax excess in any month but for set off this he will pay less service tax in subsequent month.

can he do this... if yes provide me some case refrences bcz this case is present in front of itat....

An assessee has two type of business/Profession.For one of them he takes input services(Input service tax).For other he is liable to charge service tax(Output service tax).My question is that can he adjust input service tax of one business with output service tax of other.Or there is any rule that we can utilise input service tax only if such input service is used in providing output service.If you require any clarificatoion regarding my question please reply

Sir, What is Accounting Code of Service Tax on GTA for Payment of Service Tax

In case of continuous on account payments to service provider how the Input Credit should be taken. Should we bifurcate each payment to different bills?