We are running a manufacturing partnership firm from 13/09/2001. As per service tax law we have to take GTA Registrations pay tax and filling returns, but due to lack of knowldege we could not do so, now we take registration on date 19/10/2008, paid the service tax with interest now its time to filling ST3 returns, We paid service tax voluntarily there is no SCN issued by any department in favour of us. My question is wheather any panlty imposed on us ?

Please tell the applicability of Delhi high court decision in Mumbai.

If assessee has taken registration of service tax and he is below thresh hold limit of 10 lacs. He is neither liable to pay any service tax nor he is having any input credit.
Is ST 3 require to file NIL return ? Assessee only having service tax regstration under service tax.

Fact:
A limited company engaged in providing Tower Installation Services by using certain materials which are ultimately transfer to the contractee.

As the installation service includes the transfer of property in goods, the company is charging VAT @ 12.5% on 80% of the Gross Amount Charged (Including Material) according to the provisions of DVAT. As per DVAT provisions 20% abatement will be available in case of composit work contract.

Further, the company is charging Service Tax after availing 67% Abatement under notification 1/2006 i.e. service tax is charged on 33% of the Gross Amount Charged.

By following the above procedure, company is paying tax (both VAT and Service Tax) on 113% of the gross amount charged.

Query:
Can the company pay Service Tax on balance 20% of the Gross Amount Charged by following the Notification No. 12/2003 or Rule 2-A of the Service Tax (Determination of Value) Rules 2006, rather than paying service tax on 33% of the gross amount charged.

Respected All,
I have received a PO in which Customer has mentioned that service tax is not applicable to education institute?

if yes then what is the process for that?

We the service provider and also traders under KVat -2003. my quary is that can claim the input service tax on telephone charges , coureir charges Etc.at the rate of 100% . we are using the telephone for both trading and service . if we cannot claim 100% means what is the persantage we can claim.

On 21.04.2009, The Delhi high court has struck down the levy of service tax on commercial property rentals.
The high court’s order is applicable in the entire country with retrospective effect from the day the tax was levied on commercial property rentals.

Can any body clarify the applicability of the above high court order? I mean whether the service tax collected earlier for the same is to be refunded to the relevant party. And if yes what will an assessee had to do to collect/ Refund back the service tax paid to the government?

Best Regards
CA Suresh Choudhary

On 21.04.2009, The Delhi high court has struck down the levy of service tax on commercial property rentals.
The high court’s order is applicable in the entire country with retrospective effect from the day the tax was levied on commercial property rentals.

Can any body clarify the applicability of the above high court order? I mean whether the service tax collected earlier for the same is to be refunded to the relevant party. And if yes what will an assessee had to do to collect/ Refund back the service tax paid to the government?

Best Regards
CA Suresh Choudhary

whether service tax is applicable on technical supervision and what is the tax...???

pls give me complete details on this

We are doing erraction & commisioning to various customers. I want to know the ratio for material portion and service portion.

Is there any standard percentage.