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Gopal Choudhary

a co provides several services and enjoy the benefit of input tax on telephone, repair & maintenance. whether the input tax on these should be apportioned or can be directly availed



Anonymous
12 May 2010 at 18:13

Works Contract

In the case of works contract is assessee is require to obtained the any departmental apprpval to opt the option of composite scheame [cs] under the rule 3(1)of the The works contract rules 2007 ?



Anonymous
12 May 2010 at 17:05

SERVICE TAX ON RENT

WHAT SERVICE TAX IS LEVIABLE ON RENT OF IMMOVABLE PROPERTY



Anonymous
12 May 2010 at 16:45

efiling

After attaching the html file I cannot upload the Service Tax Return. Can anybody help me and tell how to upload the file ??

Also whether seperate USER ID and Passowrd has to be taken ?? We have one earlier taken can we use the same for efiling


Sushil Shinde
12 May 2010 at 14:57

service tax Claim Mfg?

Respected sir I am mfg compnay Laible of Excise duty Sir Any Each Bill Deducted Service Tax yearly tentative Rs.40000/- can you i claim of excise duty benifit
what was entry of Service tax
sir pls help me...............


Dr.......?
Cr.......?


Raju Gandhi

what is the accounting code number uder which payment of appeal filling fees before service tax tribunal can be made?



Anonymous
12 May 2010 at 12:17

Limit of service tax input credit

Is there any limit for service tax input credit in a particular year, i.e. how much amount we can take input credit of service tax paid on mobile phone bills in a year


sonal

IN case of an organisation which is a sole proprietorship concern and is registered as a service provider, with valid service tax registration number, can the amount of tax charged by mobile phone companies on the bill be taken as input service tax credit.?



Anonymous


Dear All,

We are undertaking Manufacturing of RMC ( Ready Mix Concert).

1. We charged Vat at (12.5% + 2.5%) =15% on RMC when we used only our all Raw-materials (Cement, soil, water, chemical, etc )

2. We charged Vat at (4%+1%)=5% on RMC when only cement are provided by our client & customer.

In 2nd case we have to used cement of our client due to their contract agreement with their client as “they have to used only selected type of cement for construction work”

3 Generally RMC which are supplied by us to our client are used for construction of Building and Road.

4. We have not collect any service tax on it as this amount to manufacturing as per Sec 2(F) Central Excise Act.

5. Now service tax department has raised quarry in their audit in our concern that RMC manufacturing in which cement are supplied by our client is liable to service tax as it is not manufacturing. They conclude that this is JOB WORKS as cement is supplied by your client/ customer and liable to service tax under BUSINESS AUXILIARY SERVICE.

6. Further they Conclude that as RMC is Manufacturing as per SEC 2(F) OF CENTRAL EXCISE ACT. But as It is liable to “NIL RATE” under Central Excise Act.
 So RMC In which Cement are supplied by our client is JOBWORKS and is liable to Service Tax. Vide Notification No. 8/2005 under BUSINESS AUXILIARY SERVICE.
 Further RMC in which if we have used our Raw-materials for manufacturing it is not liable to service tax as it is manufacturing.

My question is whether RMC is Liable to service Tax under Business Auxiliary Service or not.
 If we used All our Raw-Material for Its Manufacturing.
 And Only Cement is supplied by our Client for Manufacturing of RMC

Kindly give your best opinion in this matter.


vaibhav

dear sir

i want to know the threshold limit in service tax since 1994 and wheneve it is changed till now alongwiht changed date






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