Dear Sir,

I have received a chq on 30 june09 with ch date 28.05.09 but credited in july09 in my a/c. when the service tax should be paid. Pls treat it most urgent. Pls help me out as it is still unresolved.

Message
1.I am working with an S/W Company 100% EOU, registered under STPI & Service Tax, whether company can claim refund of Service tax paid on input services?
2. If both Local Taxable Services and Export Services are there then what will be the refund criteria.
3. How cenvat credit will be availed against local services?

Provided,
1. we are not making seperate books of accounts.
2. Most of the input services are used both for domestic as well as export of services.

Thanks for immediate & expert advise.

Dear Professional Colleagues,

One of my client is having Head Office registraion as Input Service distributor and factory registered with excise.

Now the Head Office issues Cenvat Invoices to Factory for cenvat taken on services bills recevived on all India basis.(Centralised Registration)

Factory is maintaining separate accounts for receipt, consumption and inventory of inputs used in the manufacture of dutiable final products and the quantity of inputs used in the manufacture of exempted goods. Accordingly fatory take CENVAT credit only on that quantity which is used in the manufacture of dutiable goods. It may also be noted that there is no any inputs which is commonly used in the manufacture of dutiable and exempted goods.

As Factory is taking full Cenvat credit in respect of the invoices raised by the Head Office and Head Office is issuing the CENVAT invoice on the basis of rule 7 and Head Office is not having any record of exempted goods with them, now how to not to claim CENVAT on services availed for exempted goods or common services on proportionate basis or Factory can claim the full cenvat.

One of my client provide two type of service in two name Placement service and Loan Consultancy service. He has service tax no. and already file service tax return of placement service provided by him ( Rs. 50000 service provided ) now he already provided Loan consultancy service around Rs. 180000 is he Liable to pay service tax on 180000 loan consultancy service

Dear Sir
WE are SSI unit with our works and registered office at Rajgangpur Orissa.We had taken up a workorder from Tata Projects Limited based in hyderabad for fabrication and erection of 8 no. Coal Bunkers and 4 fuel Oil tanks at Vedanta Alumium Ltd Burkhamunda, Jharsuguda Orissa in june 2007. According to the workorder and terms of the contract it is clearly mentioned that service tax would be paid extra at the rate of 12.36%.TPL paid us the service tax on our first 2 running bills which we duly deposited with the service tax dept in the respective quarter.In the subsequent running bills TPL stopped paying us the Service tax amount.After repeated queries almost at the end of our completing the work order they informed us that they would only reimburse us the service tax amount after we submit proof to them that we have deposited the service tax amt in advance! We naturally disagreed as the service tax amt is more than 1lac by now and also we would run into legal problem with the servicetax dept.Also there is no guarantee that they would actually reimburse us the amount considering their past dealing with us.This is obviously a ploy on the part of TPL to evade paying the servicetax amount.I want add that there have been deductions including tds and also sometimes for additional bank guarantee retention money plus deduction due to site engineer not agreeing to our weights and calculation and making corrections decreasing the billed value.We have shown the Service tax amt charged separately in all the running bills.

Our Assesse avails of service provided by GTS (Goods Transport Agency)& also avails of other input services.
Can ST on GTA can be set off against ST on output services if abatement of 75% is taken.
If in above set off can't be claimed can it be claimed against other input services.

Also for GTA is different ST Return needs to be filed or it can be done in the same return along with other taxable services.

Please reply ASAP.Its urgent.

Dear Sir,

I am working in a HVAC Works company in Hyderabad. My problem is we are getting works from our customers. In that some customers are issuing orders in Composit Rate, some are issuing order as actual basis.
We are paying directly 4.12% on receipts of Composit works. Other than composit how I have to calculate. As per the act "IF the dealer pays sales tax?VAT on actual value of goods involved in works contract, then service tax will be payable on gross amount charged for the works contract minus value on which VAT/Sales tax has been paid by the dealer(rule 2A(1)(ii) of Service Tax Valuation Rules).

Here we are receiving amount three or four times in upto completion of the project (i.e. it will take upto 4 to 6 months). It is also not possible to calculate the Taxable portion before completion of the Contact. HOw I have to proceed Please help me on this issue.

Rajendra Prasad.

Can any one tell me that how to compute the Service tax on compostion system.
one of our claint engaged in painting works contract , as per the service tax rules we cannot claim the abetment. so please expalin how caluclate the service tax on composation basis.

We are the service providing compony and providing BSS services.

Can we take the credit of service tax paid @2.5% to GTA.

aLSO CAN E TAKE THE INPUT CREDIT OF EXCISE DUTY PAID ON THE ASSETS PURCHASE WHICH WE USED FOR PROVIDING THE OUTPUT SERVICES.