In case of JDA, developer has to pay service tax on flats handed over to Landowner based on the value equal to the amount charged by the developer for similar flats. In this situation:
(i) whether Developer is entitled for the abatement of 70% (Not. 26/2012)?
(ii) Or he should charge service tax on 40% of the value considering it as works contract?
(iii) Whether Developer has to pay service tax on total value of similar flats without abatement?

Please any one send me decision of tribunal in the case of M/S Nagarjuna Construction Co. Ltd VS CCE 2010

Dear Madam/ Sir,


I have an urgent query with regard to cenvat credit of input service tax paid on exempted and taxable excisable goods in which approx 95% of goods is exempted . Can this cenvat credit of input service tax paid be utilised for payment of output service tax.


Please reply in details giving reference of section , case laws , rules of cenvat credit since I have to be detailed in explaining myself to CBEC for show cause notice by CBEC to my client .



An early reply will be highly appreciated


With Regards


SONIYA AGARWAL

whether Service tax exemption of 10,00,000/-.....is applicable every year or how it's effect...???

Dear All,
Suppose Mr X Doing Guest House Business under name of ABC Suite. Date of Registration 25-09-2015. Turnover in first half (25-09-2015 to 30-09-2015) was Rs 523400/- and for 2nd half Rs 1408000/- i:e total Rs 1931400/-. Assessee file ST 3 of both half on nil basis. Now in april wanted to shut down the business.

My question:
1. Whether assessee covered under 26/2012 entry number 6 (Assessee is not covered under entry number 18 of Mega exemption entry number 18).
2. Taxable Amount
(a) Rs 931400/- (Rs 1931400/- - Rs 1000000/-) (i:e will not covered in any notification
(b) Rs 558840/- (60% of Rs 931400/-) (covered under 26/2012 + SSP Exemption of First 10 Lakh )
(c) Rs 1158840/- (60% of Rs 1931400/-)

we are running a guest house having tariff of some room categories below 1000 and some room categories more than 1000 so can we claim exemption on room rentals receipts below 1000 if our total receipts are going to crossed 10 lakh from room rental receipts of less than 1000, in this case Registration is required or not.

I have already submitted the request for surrender of ST- 2 but it is still showing as pending. so how i can further proceed towards surrender of certificate.

Dear sir,
Plz let me know is there any change
In ST interest and in penalty if yes
plz update with latest provision..

Regard
Ankit jain

what is the differene btn input service provider and output service provider?

I did not received TPIN after Service Tax Registration. Erroneously I registered with www.aces.gov.in as a new user. Now I login in my account with the user id and password received after the same, but return filing option did not appears. What should I do to file ST-3 return for October 2015- March, 2016 period. Please help on the issue.