We are in lift business wherein we purchase the components & supply them on the site where final product(lift) comes into existance. A special labour contractors(sub-contractors) does this job for us of errection,commissioning & installation of the lift. We charge service tax under works contract service because our business comes under works contract act. We charge service tax @ 10.30% on 15% of contract value.Here we presume that our service portion is 15%. We don't take any setoff agst input services or any cenvat credit.
Pls inform whether rate of service tax is right? It seems there is another option also to discharge the liabilty under Works Contract Service(Composition Scheme)where rate is 4.12%. One of our customer has raised a query that we are charging wrong % . Pls guide

Amount collected by the residential association towards common expenses should be chargeable to Tax under which head
1.65(105)(25a)- club or association or
2.65(105)(64)Management,Maintenance or repair

Whether service tax is to be paid on the electricity bill issued by the landlord to tenant, when landlord supply electricity to tenants via electricity board and DG and there is a markup in cost and invoice.
In my opinion electricity is goods as upheld by Constitution Bench of the Supreme Court in State of A.P. etc. v. National Thermal Power Corpn. Ltd. and Ors. etc. (2002-TIOL-107-SC-CT and it is sale of goods. Electricity is also included in excise tariff and also in all state VAT schedules.

I had asked a querry reg. ST-3. I got the answer very promptly. Now there are two difference aspects regarding filing of ST-3 in case of ISD activity :

As per new procedure I have to submit E-Return compulsorily. I had to wait on getting my TPIN, without which I was not able to file ST-3. In fact I did not get TPIN within the stipulated time.

The Return filing date was extended due to delay of CBEC department for providing TPIN. Likewise other service category the date for filing ST-3 in case of ISD should also be increased.

Secondly, suppose my any other ST-3 became late (in filing) , still then I am able to file it with the payment of penaly for non-submission of ST-3 in time. But in this case on the first page itself the message appears that "you are not allowed to file the return whose date of filing has already been passed".

My querry is whether there any provision that if One's ST-3 of ISD activity became late in filing, then he won't be allowed to file it forever (in future also ) ?

Hi

A proprietor receives money for construction work based on piece rate. there is no material involved by the contractor and is getting money on purely labour.

Please clarify under which service he has to pay service tax - 1.Works contract or 2.Manpower supply or 3.construction of complex

thanking you in advance.

If a proprietorship firm doing job work for a excisable unit and his bill value for a financial year across ten lac in a financial year.

Then this situation is that mandatory for Service Tax Registration.

Rupendra Sharma

Dear Sir/Madam,

We are manufacturing unit and having excise registration and we have taken service tax registration on May 2011 for Work contract tax services, Design services, Errection & commission, I want to charged (billed )to our customer for providing harmonic service i.e. study of particular project, as per the contract.

Pls tell me whether we should charged Service Tax to our Customer or not, as we have taken service tax reg. im May 2011 and This is our first invoice of services as well as we have not cross the service tax threshold limit.

Pls suggest me at the earliest.

How do I apply for Tpin number?

Should application be filed in triplicate?
And what documents should I attach with it.

what should be the source document no./period for 4A(I)(d)(vii)

My Client is registered assessee of Service Tax for INPUT SERVICE DISTRIBUTOR category. He had applied for TPIN and He got it few days back. When I started filling-in the ST-3 online for the period from April-11 to Sep-11 immediately on the first page I got the following message :
"You cannot file the return for the services whose effective date is ahead than return filing period ( INPUT SERVICE DISTRIBUTOR ).

I could not go ahead with the ST-3. In fact the date for filing ST-3 for Apr-11 to Sep-11 has already been extended till 26th December, 2011.

My question / querry is :

Whether there is any specific provision of date for filing the ST-3 in respect of ISD activtiy ?