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?

dear all,

pls let me know that,is it possible to get the refund from service tax dept without carry forward to next year?

Service Tax Paid in the month of Feb & March-2009 @12.36% instead of 10.30%. Payment made in the month of Feb-09 wrongly two times.
Shall i get the refund of same after adjusting interest on delay payment of serice tax? When? Under which section/rules it will get?

Service tax paid alongwith interest on delay payment of service tax by writting only one code of service tax. Dept asked me to pay interest though you paid because I had not written service tax code and separately other receipts code for interest on delay payment of service tax. Will i liable to pay interest again? under which section and rule?

Hi,
I would like to know whether a proprietorship concern which pays transportation charges to raod transporters is liable to pay service tax or not under rule 2(1)(d) of service tax.

Whether service tax is liable on out of pocket exps. which are seperately billed by CA Firm?

Dear All

Whether commission received for sale of forien make goods in India attracts service tax.Will it not amount to export of service and enjoy exemption from payment of service tax pls clarify
pls provide case laws in support exemtion from service tax

xyz a patnership firm has been duly depositing the service tax charged from its client (A MNC ) but the client intially kept the service tax payment pending and released the bill for the services provided but now refuses to release the old outstanding service tax payment (which is huge amount).

what remedy does the firm xyz has for recovering the service tax payment already made to the government by the firm?

The MNC is giving the plea that service tax is not liable on the services being offered by firm xyz to them but they have regularly been paying service tax to the same firm for other services provided under adifferent service provider agreement.

pls. give ur expert views.

One Company A is purchasing some goods from Firm B who is purchasing the same from C after adding Excise thereon.

My Query is:
1. Whether Firm B be deemed as first stage dealer for the purpose of Excise Act,

2. Can Company A take credit of Excise duty paid by B on goods purchased from C for the purpose of Service tax payable,

3. If Answer of point 2 above is in affirmative is there any specific format or formalities either of parties have to follow?

Hi,

one company had deposited the service tax on GTA Services for the period of April 09- sept 09 @ 3.09%(12.36-75% OF12.36%) as service receiver. But as per the amendment, From 25th Feb,2009 service tax rate is reduced to 10.30%. Hence the service tax to be paid on GTA services is 2.575% (10.30%-75%of 10.30%).

At the time of filing the return For the first half of 09-10, an intimation letter was given to department for set of excess payment of service tax i.e. (3.09%-2.575%) in the next half. But department denied to give the credit or set off of excess service tax paid. They replied that "Once you deposited the money @ 3.09% it cannot adjusted for 2.575%. And hence you cannot take the credit thereof"