Can Service Tax Credit can be availed fully if a service provider is providing a service with 90% abatement?
For instance: A service provider provides a service for Rs.10,000/- and after deducting 90% abatement, he has to pay service tax on Rs.1,000/-, i.e. 10.3% of Rs.1,000/- = Rs.103/- will be the service tax payable. Now he has taken Cenvat credit of Rs.100/- on input services received directly. Can he can utilize the full cedit of Rs.100/- towards payment of service tax of Rs.103/-?, if yes will he has to pay just Rs.3/- (Rs.103/- - Rs.100/-)?

Please clarify the following queries :
a. Cenvat Credit pro-rata
b. SuspenseAccount

Thanks in advance,

We have manufacturing unit Also we provide services against repairs & maintenace and so we collect service tax on it. As per our ST returns we have Rs30,000 credit as on 31.03.2009 (2008-09).

i would like to know can we utilised this amount to pay Cenvat in this year (2009-10)

Plz guide us

regards

Dear sir

We were awarded a contract and in this connection we have sub-contracted certain works to NRI company. On the payments made to the NRI (sub-contracted) we have paid service tax on reverse charge mechanism. The person who had awarded the work had reimbursed the payment of service tax made by us on the NRI payment. Our claim is as per the contractual provisions. Whether there is any mistake in our claim. Can law prohibits such reimbursement claim because it is service tax paid on the input service.

Sir, recently NHAI have floated Contacts on Operation, Maintenance & Transfer Basis for a period of 9 years, in that contract, to do opration and maintenance of four lane roads, also collect toll, to quote for award as upfront payment to be paid to NHAI, then my querry is whether service tax is applicable on Toll Collection amount?, if yes what is percentage of it?

In respect of GTA , Sponsorship etc, the service receiver is liable to tax . Can the service receiver claim credit of the service tax so paid by him in cash. what about service tax paid on import of services?

In respect of service tax collected from associate companies, payment has to be made on accrual basis. however can service tax paid to associate companies be claimed as credit on associate basis?

If a Head office which have 4 branch In delhi, Head office have saprate Service tax Number.
now it want Sevice number for his branch also,in this case what Document is Required for service tax registration number for branch

Month 1,
We have made a sales of Basic Amount of Rs. 10,00,000.00 under repair and maintenance.

If we receive a debit note of an (basic)amount of Rs. 1,00,000.00, (the customer has taken the credit of the complete service tax, thereon)

Month 2: We again make a sales of Rs. 10,00,000.00.. Can we make the payment of service tax for only balance sale of Rs. 9,00,000.00( deducting amount of Rs.1,00,000.00. from sales)
please also quote rule, if possible.

My company is doing consignment sales against which we receive consignment fess.over and aboveconsignment fees,we are reimbursing following expenses. My quarry is, whether we have to charge service tax on expenses or not.

Expenses.

1 Electricity exp.
2 Telephone exp.
3 Repair & Maintenance.
4 House keeping charges.(two person provided by us & we are paying salary).

In Excise, an assessee is required to maintain few statutory registers like Daily Stock A/c, RG 23A etc. Does Service Tax also requires an assessee to maintain any such records?