if a coaching institute's tution fee is rs.1lac and service tax is charged 10,300rs. accordingly....

if at the time of joining the institute, a student gets 50% scholarship, then what will be amount of service tax in following cases?

CASE1-IF HE HAS NOT YET PAID THE FEES

CASE2-IF HE HAS GIVEN AN ADVANCE OF 30,000 rs. AND SUBSEQUENTLY BEEN GRANTED SCHOLARSHIP

CASE3- IF HE HAS PAID THE ENTIRE FEE OF rs.1,00,000

We are a GTA service provider. We provide GTA service to various Companies on annual contact basis. We issued a consolidated bill for a month for our services to a Customers but they ask goods consignment note for every consignment stating that it is compulsory for Service Tax purpose. Please let us know, Is it mandatory to us to issue a consignment note for individual consignment?

We wait your exper openion

Thanks

Subhash Solanki

If A is providing engaged in providing the service of "Construction Services in respect of Commercial or Industrial Building" and he is paying service tax & availing the benefit of 67% abetment.
Now, in regards of this services, he is providing 2 types of services.
1. Labor with material (he is billing for total gross amount) and benefit of 67% abetment.
2. Only labor services (No material) in this case he is charging service Tax on 100% amount.

Now, in the Notification No. 15/2004-Service Tax for the said services it is said that
"Provided that this exemption shall not apply in such cases where –
(i) the credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or
(ii) the commercial concern has availed the benefit under the notification of the Government of India, in the Ministry of Finance, (Department of Revenue) No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]."
Now our client has got contract for Construction from B, but he will only supply labor for that.
And A has given subcontract to C.
In the same regard, C will bill to A and charges service tax on 100% value (No abetment will be given) and A will bill to B.
In this view, here No abatement is available for three of them.. Can A take credit of Service Tax paid to C???

Dear All,

One company is registered under Works Cont. Service under Composition Scheme. It also sub-contracts part of the contracted work & this sub-contractor is also registered under Works Cont. Service under Composition Scheme.

Question:
1) Whether the company can take credit of service tax paid on bills received from its sub-contractors?

I think it is yes.

Plz clear my doubts.
Thanks

Dear sir


I want to know how to pay the service tax late payment to two quater in which the first quater of payment recieved in 10% & 12% and second quater of payment in 10%.so,please let me know how to fill up my Service tax challan (two quater or by separately )

Thanx

Srinivasan

Dear All,

One of my client is providing three types of services. suppose A,B,C. Now individually value of services provided does not exceed basic exemption limit. But on aggregate basis the value of services exceeds basic exemption limit.
So my question is whether he has to take service tax registration or not?
Also I want to know if the once the basic exemption limit for service tax exceeds whether service tax will be levied on the value of the services begining from Rs. 1 or from the basic exemption limit?
Thanks

Does Department includes branches address in Service Tax Certificate for " Input Service Distributor" as a part of the Form ST-2.

One of the service provider's father is very sick so he don't file their service tax return form 01.10.2007 to 30.09.2009 we have all discharge card from hospitalization. any provision to weave our late return filing penalty.

Dear Member
I had given servic to my client, After receipt of payment i had adjusted service tax against cenvat credit. later on i found that the service category falls under different category and i have to take separate registration of ST category. Now what is penlty for late taking registration Category and shall i adjust my this liabity against input credit after registration. Pls. Advice

dear friendz....

please help me out in the following matter:


In service tax return form - in the column related with cenvate credit taken on input service , which figure will appear:


Total cenvate credit on expenses booked in a month Rs. 50,000/-
Cenvat Credit attributable to the expenses for which payment is done in the month itself Rs. 15,000/-