We are a public limited company and rented our tool room with plant and machinery w.e.f. 01/07/2009 on quarterly user charges of Rs.30 Lacs per quarter. Till date we have received Rs.1.2 Crores as user charges for the four quarters from 01/07/2009 to 30/06/2010. But when we raised the bills for the user charges we not charged any Service Tax and also not deposited as, we thought that the service tax is not chargeable on the user charges. But now we came to know that user charges are considered as rent and service tax is chargeable. Till date we are not registered under the Service Tax.

Now we want to charge the service tax on the user charges that we have already received for the period from 01/07/2009 to 30/06/2010. But on the date of bills for the user charges we were not registered under the service tax and accounts for the F.Y. 2009-10 have been audited and finalized and we not charged the service tax.

Now my questions are

1. Now if we get the service tax registration can we charge the service tax on the user charges that we have already received for the period from 01/07/2009 to 30/06/2010.

2. On which date we can raise the bills for the service tax.

3. If now we deposit the service tax how much penalty we have pay.

4. We also need to pay the service tax on the various services (input services) obtained by us. So the service tax liability that will arise on the receipt of arrears can be set off against amount of service tax that we have paid to the input service providers for obtaining their services (input services).

Sir/madam,

I have come across a strange situation. In one of my client office they construct telecommunication tower... They charge ST in their invoice raised to their customers......... They procure materials on their own and construct tower..... They charge ST @ 4% plus Cess.... But they dont take input credit on certain services like Rent a cab etc.......... They say that they cant take credit......I think they can take credit......... As per CENVAT rules all services in relation to output service is eligible na... So In relation to is broad and wide enough to take credit na........ Pls clarify.....

One of company is providing services of Interior Decorator but in some cases it provides goods supply in Interior Decoration
How it will be Taxable under Service Tax i.e. as Interior Decorator or any other
and what will be the rate??? how it will be taxed under Service TAx??

Dear Sir,
Please clarify that whether 'service tax is leviable or not on study material' provided to students by a coaching center? For example Fee Charged Rs. 15000.00
Study Material Rs. 7000.00
Total Rs.22000.00

Now service tax is chargeable on what amount on Rs. 15000/= or on Rs. 22000/=

is serivec tax applicable on railway freight?

Sir,
I nee to clarify one doubt regarding service tax.i.e. A builder has built a commercial complex & got the Completion Certificate in 2008.Now he wants to sale that complex to another one person.Is it taxable under Sec.65(105)(zzzh)?.If yes What is the Tax rate?


S.Jegadeesan.

Recently our consultants have pointed our that PAN based service tax no. is mandatory on the invoice in order to get the service tax credit & asked us to get the same from a few parties. Now my questions are

1. Is PAN based service tax a pre-requisite for claiming input credit?
2. on some invoices, Service tax registration number is printed instead of PAN based number. Is it adequate for the input credit claim...?
3. Incase we have the service tax number copy with us, but the same is not mentioned on the invoice raised by the party. Will that copy of certificate be adequate for the inout credit claim

Request all the experts to answer the above queries in the light of the CENVAT credit provisions

Await your answers.

Thanks in advance

I am a pwd accountant .repair and maintenance on road work new service are levy in service tax act .New construction road work are exempt and 10 lac turnover taxable service are exempt . Please give me answer the contractor whose turnover (new road work 1200000.00+repair & ma. road work 256000.00)per liable to registration in service tax department .

MY COMPANY IS A CONTRACTOR IN IOCL. I WANT TO KNOW THAT IF THE THE CONTRACEE DEDUCTED TDS ON UNCERTIFIED BILL ON 31.03.2010.

HOW I WILL DO THE ENTRY IN BOOKS OF UNCERTIFIED AMOUNT. IF I SHOW THIS AMOUNT AS SALE THEN THE REVENUE EXCEED. PLEASE GUIDE ME WHAT WILL BE THE ACCOUNTING TREATMENT OF UNCERTIFIED AMOUNT OF WORK AS ON 31.03.2010.

FURTHER GUIDE ME IF NEXT YEAR THE BILL IS CERTIFIED THEN WHAT WILL BE THE ENTRY.

In the notification no 04/2010 of service tax, there is a exemption in service tax on
transport of "food grains or pulses" by road
(applicable from 27.02.10)
Please define the word "food grain" in this context, is there any written defination under service tax act?