Dear freinds,

I am approaching to you with a hope to receive the right clarification & guidance on service tax – topics which are grey areas for many consultants. An exporter of goods is eligible to claim refund / claim exemption from payment of service tax on the following input services used for export of goods - (as per Annexure A)

1. General Insurance
2. Major ports services
3. Technical Testing & Analysis
4. Technical Inspection & Certification
5. Other Ports services
6. Transportation of goods by road
7. Transportation of goods by rail
8. Cleaning services
9. Storage & Warehousing
10. Courier services
11. Custom House Agent
12. Banking & other financial services
13. Business Auxilliary services
14. Authorized Money Changer
15. Supply/ Right to use Tangible goods
16. Clearing & Forwarding Agents
17. Business Exhibition Services (up to 31/3/2009)

Kindly inform us the forms & procedures to be followed for claiming EXEMPTION FROM TOTAL PAYMENT OF SERVICE TAX on all the input services that we avail for manufacturing our goods for export purposes. The new form EXP-1 & EXP-2 is only for exemption from service tax in SERVICES FOR TRANSPORT OF GOODS BY ROAD OR SERVICES PROVIDED BY A COMMISSION AGENT LOCATED OUTSIDE INDIA.

Kindly help me with the above matter at the earliest so that I can avail this refund on behalf of my company. My company is a 100% EOU unit. Till 31/3/2009 we were setting off the service tax paid on input services against service tax on other services. But after the Notification No - 17/2009 (7/7/2009) we cannot avail set off. Hence we want to apply for exemption from total payment of service tax. Kindly guide us through the right procedure.

Thanks & regards,

Neelaprashantk.

Service tax if not charged by transporter is required to be deducted and paid by receiver of services.
If the service tax has not been deducted and paid by the receiver of services then it has to be paid alongwith interest now.
What is the rate of service tax applicable if it has to be deposited now.
What is the rate of interest for late payment and how it is calculated.
i will be obliged if u can let me know in detail.

Our firm registered with Service Tax w.e.f july 2009, we paid rent from may 2009 which service tax deducted by owner of property. Can we take input credit befor the date of registration.

Is it mandatory that the service tax challan GAR 7 should be in yellow colour.Are we suppose to enclose original copy of counterfoil with return form.?

one of my client had purchased a machinery from outside india for use in its service providing business of installation & commissioning & repairs & maintenance. whether cenvat credit will be allowable to him on the amount of custom duty or additional custom duty ? please guide me

please suggest whcich challan is appropriate to deposit service tax. Whether it is TR 6 (in 4copies) or GR 7?

Dear Sir,

What is Procedure for CHANGE IN ADDRESS ( Factory ) FOR SERVICE TAX .

Respected Madhukar Ji,

Thanks for your reply and explanation in the present issue.
Here I brief some facts for more clarification :
A is responsible for doing the job of powder coated pains on the outer body of geysers and c/fans .A alongwith his labour team done the job specified on the raw outer body and raw blades provided by Mr.B in the factory premises of B .
Further B after completion of paint jobs on the geysers and blades either used in the final product which are excisable and cleared the same after payment of duty or
sold as a spare parts on the payment of duty only and no quantity will be sold without payment of duty .
on the face of bills raised for the job work it was printed as " JOB WORK ONLY " and " Job Work for the month of ....." and pieces painted during the month and passed as per quality norms of B were billed as total no of pieces * rate per piece for exa.( 12419 * .70 = 8,693.30 ).
It was also confirmed by Mr.B to the Division concerned in writing during the cross enquiry made with B and he informed as under :
" A is doing only Job work on our material in our factory premises and the materials after necessary inspection by the quality inspector is cleared after the payment of Excise Duty " and
" We have made payment on pcs.Rate basis which are OK by our quality inspector " and
" We have enclosed ledger account of the Job Worker for the F.Y. 05-06 ,06-07 , 07-08 AND 08 -09 " and
" There is no writter agreement with Mr. A " .
I have submitted all the photocopies of the bills,ledger account , Form -16 A ,photocopy of bank statement and copy of ITR filed by me and convinced by personal appearance and claimed the benefit of the notification 8 /2005 .

the department has issued show cause notice which is undated but received by A on 30/9/2009 in which they demand ser.tax for 5 years stating that Mr.A has intentionally and willfully suppressed the facts of rendering tax.services to B while Mr.A has not hide any facts from the dept.from the very intial stage .
My Second query whether the dept.can take this type of steps on its own for just imposing a huge amount which in actual not liable ?
Further I have seen unofficially a letter from the concerned division chief to his higher authority in which he was agree that this is not a case of labour supply but it is a Job work case sent by the division which i have made all enquiries at my end .
Please guide me whether Show Cause under manpower'recruitment instead of BAS will void as the facts stated above.Whether the dept.can issue undated Show Cause notice?
I will be highly oblidged to you .

Thanks ,

BAL KRISHAN GARG

Whether Service tax exemption is there for commission on Sale of goods outside India?

My client is a Call centre doing international and domestic business and it is a division of one manfucaturing concern.
Call centre is taking a services of outside india professional for liazing outside india clients and paying the professional fees via remitances.
Our Client view is since his services is rendering outside india services tax is not applicable.

Please provide me the answer with reference and cases if available
Thanks