SRINIVASULU SURE

Sir,

Sub:refund of service tax - relevant date for claiming of refund of service tax

One of my client exporting services out of India therefore, he is exempted from payment of service tax. But our client is availing input services, on input services he is paying service tax, accordingly he is eligible to claim as refund of service tax which he has paid on input services.

According to service tax rules, section 83 of the finance act,1995 specified that for claiming of service tax as refund as applicable section 11B of central excise act,1944.
As per section 11B, the application for refund shall be submitted within one year from the relevant date.
But, in recent notification No.33/2008-ST, dated 07.12.2008, clarified that the period of time limit for claiming of refund from 60 days to 6 months and from the end of quarter for which claim pertains. and date will be calculated from the date of exports.

Please give me a clarification on the aforesaid section and nofication that whether relevant date is one year or 6 months.

kindly send us your clarification as soon as possible.

Thanking you,

S.Srinivasulu.


DHAVAL BHOJANI

This is to ask that, international cargo and courier company, are getting exempt from service tax upto my knowledge. I have come to know that any service which is provided on airport to airport basis..on a internationational front it doesnt come under purview of service tax. But this is never mentioned anywhere. Morever the service is in the nature of sort of clearing and forwarding international courier and cargo. Please clarify. Thanks in advance.


CA JAIMIN TRIVEDI
18 March 2009 at 11:11

Architects service

One of my client is an architect. she is working on a sub-contract basis with another architect. that is the only work she does. does my client has to charge service tax on her billings, as the main architect is already charging service tax to their cleint? i think there is some exemption for sub-contracts to architects.


CA Sanjeev Kr Jain
18 March 2009 at 10:24

liability in renting

the property is held by husband & wife having 50 % each, the area in the property falling in their share is identified & specified.

The property was let out w.e.f 1.2.2009 at monthly rent of 120000/- per month each, however consolidated cheque of 240000/- recd and deposited in joint account.

the security in the shape of advance rent is 2 month rent on which tds not deducted by the tenent.

pl advise - whether to calculate thresh hold limt of 9 lacs for registration the rent would be seen jointly or individually.

also will the advance rent which is basically security deposit refundable after 3 year will be added to check 9 lac

in totality advise what would be status if the registraion is applied w.e.f. 1.4.2009

Sanjeev jain
9811274429


Apoorv
17 March 2009 at 20:27

IATA air travel agent

How much amount is an IATA approved air travel agent liable to pay as service tax of a ticket?

Iata approved airlines (Air India,Jet,kingfisher)ticket has two components -
1.basic fare
2.taxes
Agent gets commission on basic fare.

Low Cost carriers (eg-Spice Jet,Indigo)gives transaction fee to agents.


CA CS VINAYAK PATIL

please send me procedure of cancellation of service tax number


parimal
17 March 2009 at 18:55

Service Tax on Freight

we are charging service tax on basic price of service provide in the invoice.
After that we add freight (upto the place of delivery) actual + Rs.50/100.

we are paying service tax as per invoice.

Is service tax payable on actual freight?

Is service tax payable on actual freight +Rs.50/100?


survesh
17 March 2009 at 17:38

about service tax return

sir
I am an CHA.
I purchase clearance with servicetax & sale with service tax.Some time the purchaser charges excess agency charges.agency charges are charged service tax.some time we deduct the excess agency charges and its service tax.

Eg: agency charges 1000
service tax 10.36% 104
total payable 1104
paid (800+83) 883.00

can i reverse the remaining charges with service tax (200+21) 221.00 same like purchase return and say the duration for reversing the entry
entry:(agency purchase )dt1/10/09
party ac cr 1104.00
agency dr 1000.00
st 10.36% dr 104.00

reverse entry (deduction)dt 31/3/09
party dr 221
agency cr 200.00
st 10.36 21.00

please say


survesh
17 March 2009 at 17:24

calculation of interest

please say me how shound i call. interest:

service tax payable: october to december
Rs.66700.00
this amount is to paid on 1/4/2009 so how much should i pay the interest.How to calculate the interest

pls.so eg: for calculation

please say the date for payment of service tax qtrly & also return filling dt.


Guest
17 March 2009 at 16:42

service tax

what is the accounting treatment of service tax on telephone expenes






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