We undertake jobs on EPC basis classified as taxable service classified under 65 (105) (zzzza) explanation (e).

All our jobs are for State Govt. departments or for local authorities for Irrigation or for Water supply schemes / sewage disposal schemes.

Prior to this classification, we used to discharge service tax for the taxable services like Erection, Commissioning & Installation, Consulting Engineer Services etc, for the labour component involved in the contract. Considering the fact that these buildings are not used for commerce or industry, the civil services were treated by us as exempted service.

Now, under the revised classification of WCT services, the valuation of gross taxable service would be Total value of the contract less transfer of property in goods + relevant VAT.

The query is explained mathematically as under:

Total contract value 100.00
Less: Transfer of property
In material + relevant VAT 90.00

Gross value of service 10.00

The Rs.90.00 deducted above includes Rs.20.00 as the Civil portion of the contract, the break-up of Rs.20.00 is material + relevant VAT + labour + margin. My query is whether this Rs.20.00 will be exigible to tax under the service tax scheme because of the classification, i.e. Works Contract Services, even though the proposed civil structure is not going to be used for commerce or industry.

Thanks.

Is Hostel fees collected by a Commecrial Coaching Centre liable for Service tax...Invoice is raised in the name of the student for tuition fees and hostel fee separately...u can easily bifurcate the tuition fees and hostel fees separately...

Joint Commissioner of Central Excise , customs and Service tax has issued a show cause notice for payment of service tax on Hostel fees collected also...it is tenable or not...

We are in Tour operator services accordingly provide the CAB, Hotel, Ticketing to customers. Question is whether for CAB, Ticketing services we need separate registration and accordingly billing would be done separately for each services or not,
As the rates of Services tax are different for each category of services.

Regards

Yogesh

I HAVE TWO QUERIES
1. ARE WE ELIGIBLE TO TAKE CREDIT OF INPUT SERVICE TAX RECEIVED EVENTHOUGH SUCH SERVICE IS NO WAY RELATED TO OUR OUT PUT SERVICE?
2. SINCE WE TAKE INPUT SERVICE TAX CREDIT WHAT IS THE RATE OF SERVICE TAX WE NEED TO DEPOSIT IN RESPECT OF FREIGHT PAYMENT TO TRANSPORT AGENCIES? IS IT 12 % OR 3%?

One of My MNC Client has asked me to file Form ST-1 Online ( Modification in Address),
I had searched all the websites but couldn't find anywhere.
Only ST-3 Can be E-Filled. Plz help me out.


Suchit Seth
Charetered Accountant

Dear Ram according to you Total Freifgt of month less 75% discount balance 25% freight should be calculated for service tax @ 12.36% Now please tell me which section it has been written in Service Tax Act

Hi all,

Kindly resolve the following problem:

Suppose X company received Rs.1 lac from Y company for the purpose of execution of taxable service. X company has approached to Y company that it is registered with service tax authority and need to collect and remit service tax. X company given an offer to Y company that Rs.1 lac will be the maximum billing inclusive of service tax. Y co. is not willing to accept this proposal. X co. has already deposited the the amount into bank. Now on 5th of next month what X co. will do?
1. Should it deposit proportionate s.tax?
2. It should not, because entire money is to be refunded to Y co. as Y co. is not agreeing with the service terms.
3. X Co. should wait for the time being without depositing tax. When the deal is final then it should deposit s.tax with interest.
4. Is there any provision in S.Tax that when full amount is to be refunded to the service recipient then no need to deposit s.tax on amount receipt in advance.

Thanks.

Service tax provides exemption on the amount of services provided by the assessee. If an assessee is below exemption limit, is it necessary to file nil service tax return. If assessee has not filed service tax return for say two to three years, can he cancel his registration? Can officer will ask for nil returns. Is there any penalty.

I am a proprietorship firm with current billing below 10L rupees (around 8L current billing). I have to raise an invoice for services for Rs. 2.5 (single bill). I want to know-

1. Should I apply for service tax registration now or after billing this amount which will take me above 10L?
2. On what amount will service tax have to be charged and paid? On entire 2.5L or only on the excess over 10L, i.e. on Rs. 50,000 only?

Is their some specific rule on item 2 above?

Your help and clarification is deeply appreciated.

Sandeep

I am in Private Limited Company.
we are procure Milk, Process and Selling to Distributor.
For procurement from farmers and selling to distributor we are paying transporation to Individuals on 10days basis (around 80000).
However there is no scope for LR as they are the employing just vehicale and driver.
All other activity is done by us.
1) My question is, whether service tax is applicable?
2) Under which section, it applies to us?
3) What is the procedure if it is applicable?
Please guide me.
Thanks in advance.