my client provides professional services of website designing and graphic designing to international clients situated in USA and other foreign countries. She bills them in dollars and receives the same through paytel. The query is do she needs to take a service tax number or is the service exempt from tax on account of export of services. She provides the same service to indian clients in india as well but the receipts from indian clients does not crosses over ten lakhs. so plz reply whether she needs to take service tax number and file the return and pay service tax or service tax is exempt.

Please refer the circular and then ans my q
http://indiabudget.nic.in/budget2014-2015/ub2014-15/cen/cirst178414.pdf

In the example given of distribution of credit among A B C & D, credit has been distributed to Unit C which is "exclusively" engaged in providing exempted services.

But in Rule 7 it is mentioned that "Credit of service tax attributable to service used in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed"

Then why credit is distributed to C?

one of my client is running a call centre and provides service to person in USA. My client is providing this service to one of the company settled in USA. The client charges fees from the USA company based on service provided and receives the same in dollars. Will service tax applicable to him or it will be treated as export of services. Also if this service is exempt from service tax being an export of service, then to do he need to take service tax number and file the return as exempt service or no need to take service tax number as the service is exempt.

Hello everyone, My client is availing input service from a vendor and book ST input thereon.but vendor use to pay back around 12%(approx.) quarterly according to slab decided between them as bonus.Our client use to decrease its purchase cost by the same amount.My question is whether client have to reverse the ST input also or not.Kindly clarify. 

Dear Sir,



We have a special case of service tax liability raised in audit of central excise during Dec 2015.



There was a Tender from Indian Army for Supply of Imported Dental Equipments to be supplied directly by foreign manufacturer

The Indian Agent Commission of 5% was allowed as per Tender Terms

Tender was awarded to M/s Planmeca Finland

Tendered items were supplied directly during 2012 when foreign commission was not chargeable to tax

The foreign Party was insisting on adjustment against supplies to us and we refused to accept due to customs difficulties.

After prolonged arguments and discussions finally the actual receipt of commission was effected on 12.10.2014 by which time the service tax was chargeable even on foreign commission

Provision was not made in accounts during 2012-13 due to ambiguity for how to receive the commission



The Value of Commission is nearly 92000/- Euro (Value on the Date of Receipt was nearly 67.5 Lakhs)

Now excise auditors are asking to pay service tax on receipt basis @14% along with interest and penalty.



We need your opinion in applicable ST for the examination of all issues and legal opinion.

Please provide the same.



With Regards,

Dear Sir,
If assessee is registered with two services then late fee to file file st-3 should be deposite in which service tax - Other receipts (interest ) code.

As there is no specific code for late fee.
Please reply soon.

Dear Sir,
If assessee is registered with two services then late fee to file file st-3 should be deposite in which service tax - Other receipts (interest ) code.

As there is no specific code for late fee.
Please reply soon.

Thanks .

Is there any time limit for claiming service tax input ? Any notification for the same ?

May Quires is :

1, Reverse Charge Mechanism is applicable to Individual who is receiving Works Contract Service from the many other Individuals...?

2, Individual receiver liable to pay Service Tax on the Service Received ?

3, RCM only apply to Body Corporates and Body Corporates means only Company or its include LLP?

Thanks...for Experts..

One of my client is a travel agent. So he is providing a bundled service like , Rent a Cab service, Travel Agents, Packaged Tour.

He has filed return belatedly and got a demand notice from department for late filing fee.


Can anyone help me to get a challan account head code for late fee.

I need a common code.