a resident welfare association is getting Rs.1500000 p.a. but its monthly charge per member is less than Rs.3000.Whether it is liable to service tax or not?

format of invoice in which service tax is applicable

hi, From where i can find the old service tax act & rules ??

One of my client is going to introduce the Shopping Mall services from Jan 2010 & we need to endorse the new service on the existing ST registration certificate. Please le us know which category it will fall under (commission related services) & what documents are required to be submitted to get the endorsement done.

Thanks.

Gireesh Hegde
Mob -9986950660

In www.aces.gov.in there is online registration of ST-1 once u sign up and login?
*can u make online registration thru it?
once do so can u get chllan there itself?
*wat are fees payable for online registration/any mode of regist for ST?
*wat are docs to be submitted on registration?

As per service tax valuation rules, value of free materials are to be included in the assessable value. But I have seen a notification 23/2009 dated 7th July 2009, wherein the value of free materials are to be included for the works contract entered into 7th July 09 or afterwards. Does it mean that prior to that date, no need to include value of free supplies for calculating service tax due. Kindly clarify

If a company based in india, import services from consultancy firm based in india as well as abroad, from abroad and also received such services in abroad. In such case,is it taxable for a receipient based in india?, if yes, under which section and refer any case law as well.

Dear Sir,
We(X) are awarded Highway(Roads)from NHAI regarding shifting & removl of Electricl poles. inturn we are giving a contract to Mr'X' for above work.

Q: 'Y' party has to put a bil include of service tax(specially mentioned) on behlf of SPV(X) to NHAI. can "Y" get service tax from NHAI?
1) As per provision of service tax, Execution of works contract is exempted service( roads, Airports, Dams, Bridges.ships).
2) erection, Installation and commessioning of Electricl works is taxable serive but it is exempted for Roads.
3. Can Y claim service tax from NHAI.

4. The party has argued that, it will leivable on my turnover.what is laibilty on NHAI?

whether service tax is liable on a bill which is raised for out of pocket exps. only in a ca firm?

in the light of Circular No. 108/02/2009 – ST dated 29th January 2009, if a real estate developers construct an apartment for the purpose of sale.The property remains under the ownership of the seller (in the instant case, the promoters/builders/developers). It is only after the completion of the construction and full payment of the agreed sum that a sale deed is executed and only then the ownership of the property gets transferred to the ultimate owner. Therefore, any service provided by such seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of ‘self-service’ and consequently would not attract service tax.

QUERY:

in case the real estate developers have collected service tax from the buyers before the circular was issued by the service tax dept, can the real estate developer get the refund of the tax already paid by it?