one of my client being an Individual set up a proprietorship concern in Jan,2011.

His Brief service activities as submitted to me on his letter head are detailed as under:-

It conceptualizes,designs and executes the Brand building Plan of any company that hires his services.Further this could in form of advertisements in news papers,hoardings,television,Radios etc, market research,any notice,circular,label,document,books,exhibitions,Films and or any other print,Audio and Video representation in the of DVD.

Now thw query is under which the said services comes for the purpose of On line Service tax registration with ACES immediately.

Plese reply at the soonest.

The Threshold Limit FOr SSI has already excceded.

Is service tax credit allowed from Excise duty and vice-versa ?

And also Can service tax paid on services such as courier services, Chartered accountancy services, travel agency services can be adjusted from service tax liability of an organization.
Please reply.
Thanks in advance.

Dear Frends

As per amendments of finance act 2011, Service Tax is being imposed on Services provided by air-conditioned restaurants having a license to serve alcoholic beverages in relation to serving of food and /or beverages.

One of our client having air-conditioned restaurants & licence to serve the alcoholic beverages. The restaurants also attached garden, he sales his product in AC rooms as well in garden also, where will service tax apply as per new laws ? Only in sales in AC rooms or AC rooms as well in gardens also?

Waiting for your valuable suggestion!!!!!!!!!!!

sir,
our cliant is a service provider of erection commissioning and installation service.is their any abatement is there and tell me the penality for non filing of monthly returns. the registration dt is sept,2010.please give suggestions, and give notification number and provide link

In case of Goods transporter agency, if the transporter has not applied for service tax registration number because the total reciepts of the transporter below 9 lakh. Then reverse charge will be appilacable or not on consigner or consginee depends upon the situation

1.Whether the Point of Taxation Rules 2011 will be applicable in case of GTA services in which the service receiver is liable to pay service tax & not service provider?

2. In relation to GTA services if the service receiver passes provision entry in the books of accounts of freight then whether he has to pay service tax on the provision amount?

Please let me know how to identify commissionerate, division & range applicable while making fresh registration application under service tax (service provider)? Where can we obtain details there of? Help-line numbers of the department are not so effective in obtaining the information.

sir,
our cliant is a service provider of erection commissioning and installation service.is their any abatement is there and tell me the penality for non filing of monthly returns. the registration dt is sept,2010.please give suggestions, and give notification number and provide link

Suppose a guest in hotel asks for food through room service and he has been served with the food at his room. Will the food served be treated as sale of goods and liable to VAT or the entire services to be treated as taxable services or to be proportionately apportioned.
What is the basis and rules in this regard.
Please explain in detail and with example (if possible).
Thanks

Being a Real Estate developer and we deals in selling residential flats to our clients.
Payment are made due to customers as per opted payment plans in several instalments.
And we receive payments against the due instalments.

Below mentioned is the accounting treatment of service tax adopted by us for charging amount of Instalment form our customer.

Jan 2011
Say, at the time, due instalment is 10%:
Dr. Customer a/c (under Sundry Debtor group) Rs.110.30

Cr. Booking Amount a/c (under Direct Income group) Rs. 100.00
Cr. Service tax payable (under Duties & taxes) Rs. 10.30

Jan 2011
At the time of receiving of Payment:
e.g. customer pays 5%
Bank A/c Dr Rs. 50
Customer A/c Cr Rs. 50

Feb 2011
At the time of receiving of Payment:
e.g. customer pays 5%
Bank A/c Dr Rs. 60.30
Customer A/c Cr Rs. 60.30

Please advise
• If above txn’s are the correct way to be followed as per Service Tax Rules and accounting norms.
• When is the Service Tax Liability due
(A) Jan Rs. 10.30 (full at the time of instalment made due)
Or
(B) Jan Rs. 50 / 1.103 * .103 & Feb Rs. 60.30 / 1.103 * .103 (proportionately based on the realisations)
Or
(C) Feb Rs. 10.30 (as per actual realisation of the service tax)