W.e.f. 01/07/2011 the service tax is payable on any of the event occuring first:

1. Provision of service in case where the invoice is issued later.

2. Date of issue of taxable invoice.

or

3. Receipt of advance from the customer.

If the customer pays 25% advance against the proforma invoice (not final invoice), in that case which date the assessee will be liable to pay service tax.

e.g. Date of Proforma Invoice is 1/7/2011 for Rs.10lacs (incl ST). Advance 25% received on 1/8/2011. Date of Final taxable invoice is 1/12/2011. Balance 75% received in 1/1/2012.

Which date the assessee will be liable to pay ST? Kindly clarify.

Service provide to educational institutions is taxable or not

Dear Sir,

As per the notification regarding the payment of service tax on accrual basis from July 2011,I need to know that, is this applicable only for new billing which will be done on or after 1st of July 2011 or for all the pending invoices which has not been paid by clients? Is service tax to be paid for all those outstanding invoices along with the new invoices in the month of July 2011? As you know we have not paid service tax on outstanding invoices reason being before July 2011 the payment of service tax was on payment basis.

Kindly suggest the same.

Do we need to deposit the service tax on accrual basis on invoices raised before 01.04.11?

Suppose we have raised invoices in 2010-11 for Rs 10000/- ( service tax amount is Rs 1030/-).My qury is whether I need to deposit the service tax of Rs 1030/- though the invoice is still outstanding till date.i.e . 30.06.11.

i would be want to get voluntary registration under service tax even still i provided Services A as on date Only Rs-500000.If i Registered with service tax than it is necessary for me to collect service tax on providing services after getting registration.

hello
my query is if any ltd co. provide service to sez unit of data transmission through net in that case whether service tax included in the invoice or it is not neccessary to include tax and tax included then what is the percentage

Hi

I run a travel agency and have applied for service tax .
Now , I wish to know if the commission I would be earning would not exceed 10 lakhs
Do I have to still file for service tax also ,in that case do I have to pay service tax and claim refund later

as per the provision of this section an assessee can't pay for an expenditure in cash more than rs.20000 or 35000 (as Case may be) to a person or party in a day.otherwise it will be disallowed.
here, for a transporter, payment of different H.S. to a person in a day will be combind or consider as diffrent payment.
please clarify.if any decision has been given relating to this section .please give the refrence also.

Is service tax payable by the RECEIVER of services if the service provider has not charged service tax in his bills other than in following cases:
i) GeneralInsurance, (ii) Services like Goods Transport Agency, (iii) Insurance Auxiliary Service, (iv)Sponsorship Services, (v) Asset Management Company or Mutual Fund Services etc. (vi)Import of Services

i want to ask if any company has taken registration before crosing 10 lakhs and charges service tax on some of its bill which he has collected also and on other bills he does not charge service tax.

now question arises that the company has not crossed 10 lakhs even though it has collected service tax on some of its bills while on other bills it has not collected,what should be the tax liability:

(a)it should pay tax equal to collected (say on 200000 lakhs it has collected 20000+3%)

or

(b)
on total turn over say six lakhs