Whether dealer/retailer of SIM Card is liable to Register under Service Tax, if his turnover (including sale of SIM Card and Sale of Recharge Coupon) exceeds Rs.10 Lakh. If yes then under which category.

I have case where retailer of UNINOR SIM Card is Purchasing SIM card from company for eg. at Rs.90 and selling SIM card to the end customers for eg. at 90/100/80, it may be any price depending on schemes.

Further whether retailer is liable to charge service tax on recharge coupon/E-Recharge.

As we all know end customer is paying service tax on its purchase of SIM Card or recharge, and company i.e. UNINOR in this case is also paying service tax to the department, so whether Dealer/Retailer is liable for service tax.

Thanks in advance.

i have order received from hospital for different type of furniture. in this services i have purchase material releated to furniture like wood,fevicoal,nil,sunmakia,ply & Black board,Limination sheet make furniture & fitting in this hospital for differnt cabin,furniture.

for this purpose in which catogary under servicetax registration.

pls give me appropriate catogary of service list. we have register under this catogary.

Where can we claim the credit of input service tax from.? can we claim the credit either from excise duty pla/payable or servise tax payable on output service or output vat payable.?

As per section 66(105)(zzp) of Finance Act, 1994, any service provided to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage is a ‘taxable service’.

Can any body tell me background of the service tax on goods transport by road ?

Regards,
Shrishail

We received Rs. 100000 of our payment in april (invoice of the same was raised in march) and we paid Rs. 10300 as service tax to department in april itself. By mistake in the Oct-March 2011 service tax return we shown Rs. 10300 as paid in cash and filed the return.
In sept we discovered this mistake , now the 90 days have been expired for revising the return.
Please gudie what to do about Oct-March return 2011 and April-Sept 2011 return.
Don't know whether to file nil return( as there is no other transaction) or to again show Rs. 10300 amount in April-Sept 2011 return.

Is there any penalty for this mistake...
We have paid the full Service tax amount.

Please suggest.

WHETHER DOCTORS WHO HAVE PERSONAL HOSPITAL/CLINIC ARE UNDER AMBIT OF SERVICE TAX.
I MEAN IF HIS/HER GROSS RECEIPTS EXCEEDS 9 LACS THEN HE HAVE TO REGISTER FOR SERVICE TAX OR NOT.

According to provision of service tax, excess service tax collected has to be deposited to Govt. However if such collection is returned , then whether no such provision applies?

If the hotel has availed abatement of 50% and 70% in room and food service resp.Then can it claim input service tax credit on ST paid on telephone bill, auditors fee etc.It is also providing banquet services .And hotel also pays Vat on rest portion so can it claim input vat credit also?

Sir ,
MY Co. Provided a service For international Package Included Air Ticket , Visa Charges , Int. Hotel , Local International Transport Ect. and Raised a Only One Invoice Included All Services .
Iask This Service Are Ambit Of Service Tax Or Not

R/s,
A transport company is engaged by a company to supply of "fly ash" from power house to company's site.
Is there is any exemption of service tax ?