A company is registered as 100% EOU and doing a business of International Call Centre. Presently, it is availing credit of service tax on Input under Rule 5 of Cenvat Credit Rules 2004.

Now the company wants to shift its office premises to another place and let the earlier premises on rent, Which is leviable to service tax under 'Rent of Immoveable property'.

Whether, the company can set off the service tax refundable on Input used for exort of services with the payable accruing on Rent of Immoveable property instead of going to take the refund.

In certain case Service Receiver is liable to pay service tax. As per point of taxation liability arises on the date on which payment is made. but payment should be made within 6 months.
If service tax is paid at the time of receipt of bill then will it be considered as advance payment of service tax ? do we have to intimate the details to the Jurisdictional Superintendent within 15 days?

If a service provider in India is providing taxable services(under the head Business Auxiliary Services) to a party in US and receiving the payment in US Dollars, is this taxable or exempt? And under which Rule/Section?

Please base your answer after taking into account the several recent changes made in Service Tax from the recent budget and recent notifications, if any.

Hi,
In Readymade Garment Manufacturing company, Garments are manufactured by way of Labour Job & Labour are liable to Service Tax. but labour is not paying the service tax. In this case who are the liable for service tax . Service Provider or Service Receiver ??

Hi,

Mine is an advertising company. In last year we had taken services from yahoo & google and they had chaged service tax on Invoices.

In the Service Tax return for the period ending March 12 we had not given details for Cenvat Credit of these Bills.

we want to avail that credit in Current Year. Can we do so( The Cenvat receivable figure is coming in our Balance sheet for period ending March 12).

My consultant is saying no but in my last company we used to claim the cenvat.

If yes please provide me the relevant section.

Thanks & Regards,
Ca Anchal Goel

Dear Experts

What is the liability of s. tax and who is liable to pay in below mentioned case ??

Altd is giving the 2 contract to B Firm (Partnership Firm)

1. Loading of Limestone from mine
2. transportation of lime stone from one place to other place ....


in our case B firm is sub contracting certain small small GTA for arranging these two contract

in above mentioned two contract are we (B Firm) liable to get registered under service tax and pay service tax on reverse charge mechanism
or
ultimate receiver of service i.e. Altd is libale ????

Thanks in Advance

Weather service tax credit is available for service tax paid Rent building, etc. by a company X where only trading activity is done , but the company is supplying manpower to another’s company Y showroom by charging service tax where service activity is done and the company X is supplying goods to the company Y Showroom by charging VAT.
OANLY trading activity is done by X at rented place.Service activity is done at Y Place only.

whether service tax would be applicable on advance given to Man power supplier agency who in turn will give advance to employees deputed to company when needed. The full money will be returned back to company at the end.



Whether service tax would be applicable on such advance?

Which rate of interest is applicable in the following issue:

Due date payment : 05.10.2010
Actual Date of Payment : 29.09.2011
Rate of Interest up to 31.03.2011 is 13%
Rate of Interest w.e.f. 01.04.2011 is 18%

Please let me know which rate is applicable in the above problem. Can I bifurcate in two part i.e.
Interest for the period 05.10.2010 to 31.03.2011 @ 13%
Interest for the period 01.04.2011 to 29.09.2011 @18%.

Dear Sir/Madam,

I heard that wef 1st July 2012 under negitive service tax approach service tax accounting code has been single then multiple service code under various services.

Accounting codes for the purpose of payment of service tax under the Negative List approach, with effect from 1st July, 2012 is as follows:

Name of Services
Accounting codes
Tax collection
Other Receipts
Penalties
Deduct refunds
All Taxable Services
00441089
00441090
00441093
00441094

NOTE: (i) service specific accounting codes will also continue to operate, side by side, for accounting of service tax pertaining to the past period (meaning, for the period prior to 1st July, 2012);

Please explain under which accounting code do i need to pay service tax