As per rule 2(1)(d)(v) of Service Tax Rules, Consignor or consignee who is paying freight will be liable to pay service tax, if consignor or consignee is any one of the following -
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948).
(b) any company formed or registered under the Companies Act, 1956 (1 of 1956).
(c) any corporation established by or under any law.
(d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India.
(e) any co-operative society established by or under any law.
(f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder.
(g) any body corporate established, or a partnership firm registered, by or under any law.

My question is We are one among the above but if the GTA does not give any Consigment Note or any document and he is a individual driver /owner.

ARE we liable to pay service tax on same ?

does a company rendering service from a individual truck owner liable to collect service tax from such transporter. the defintion of commercial concern was changed in Budget 2006. does that mean that upto enactment of 2006 budget company was not liable to pay service tax for such services from a individual truck owner which would not come under the defintion of gta.

I want to know if Service Tax is Payable on Build Operate & Transfer (BOT) Projects awarded by the Govt. Departments?
If applicable then on what component, as there are lot many components going into collecting the said charges from the users eg. Fixed Cost, Interest Cost, Routine Maintenance Cost, etc. AND Contractor i.e. BOT Operator's Profit element.

The company is manufacturer and engaged in project industries(As companies HO, Factory and sites are situated at different states. Company is service provider under the category of Errection, commissioning and this service they provide from their sites. Manufactured goods from factory are used at sites and the final product manufactured at site is immovable.) company is availing service tax set off on all services received at HO, all the sites and factory, for payment of excise duty on goods removed from factory. Is company eligible for such service tax set off availment and utilization. (is set off of services received at site can be utilized for payment of excise duty on goods removed from factory, as there is no relation between input service and manufactured goods) Can company use Service Distributor concept and transfer the Service tax set off to the factory, and utilize that service tax set off for payment of excise duty.

I am working in a mall. We provide electricity through generator to our customers (Shopkeepers). For this we generate the electricity bill. Can we are liable to charge the Service Tax also.

Can we take the cenvat credit of composite bills (Who charge the service tax on lower rate)

WHETHER EXEMPTION OF SERVICE TAX IS AVAILABLE TO SOFTWARE COMPANIES? IF AVAILABLE I WANT A REFERENCE NUMBER OF THAT NOTIFICATION.CAN ANYONE HELP ME????

Please guide me
about is there any exemption for charging service tax to educational institutions for work carried out under works contract?

Pl tell me about issue of Service Tax on Transporation of Above Rs.1500 & Above Rs.750 ????

Hi experts

Following is the para from the Export of service rule, 2005....

4. Export without payment of service tax.- Any service, which is taxable under clause (105) of section 65 of the Act, may be exported without payment of service tax.

5. Rebate of service tax.- Where any taxable service is exported, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.1


Does it mean that export services can be provided and that is also without payment of the service tax at all.(for eligible services)Or whether service tax is required to be paid on export of service and later on we can apply for refund of the service tax paid on export of services.

And also clarify that whether service tax paid on all the input & input services utilised for providing the export services are eligible for Rebate/refund?

Thanks
Rohit

Can any one pls.. give me details on how to account for Service tax,
I have Advertising Company and i charges Service Tax on My Advertising Biils....?