Dear Friends,

Please clarify

1.Is it service tax on freight is it with drawn as per notification 29/2008 dt 26.06.08.

If it so, the recipient of the serivce need not pay service tax on carriage inward as well as outward ?

Please clairfy

with effect from 26.06.2008 service tax on goods transport agency have been exempted. as there is an option the transport agencies are not paying tax and the burden of paying tax handed to over to the consignor of the goods who is paying the freight charges. i would like to know the exemption is aplicable to consignor also.

I have hired a transporter to transport cement from the manufacturer's factory to my godown. The terms with the manufaturer is that I take delivery Ex-factory and his responsibility ceases once the material leaves his factory. The transporter charged service tax on his bills for freight which we honoured.

Now, the question is:
Will there be a liability on us on the service tax amount paid by us to the transporter as some of my friends feel we should not reimburse service tax on freight.

Kindly clear my query and please clarify the applicability of service tax in this scenario?

Dear All,

Is it true that "Service Tax on GTA (By Road) is exempted from servie tax levy"? as per following notification.

:

Notification No.29/2008-Service Tax, dated 26.06.2008 exempts fully the levy of service tax on supply of goods carriage to GTA for use in transportation of goods by road.

Is it now no need to deposit service tax on transportion(Purchase of Raw & Packing material ,Trading Purchase,Sale of Finish Goods) 25% of taxable amount ?

Client is IR (Indians representative) of a cruise company. Cruise co. is not having permanent establishment in India. Clint is booking cruises in India getting payment in Indian as well as Foreign currency. Cruises are not entering in Indian Territory. IR is raising bills & getting commission for services provided in India for cruise booking. He is not charging and paying any service tax on commission income. Whether services are covered under service tax Act and attract service tax provision.
I am enclosing here with the view of one consultant, please advice.
Here Intimidatory means other travel Agents booking on behalf of IR and getting commission from IR. No service tax is being paid/ charged by them also.


1. That your trade is cover under section 65 (105) (zzzv) which state as under:
“Taxable services means any services provided or to be provided to any person, in relation to transport of such person embarking from any port pr other port in India, by a cruise ship.”
2. Secondly, accordingly to sec. 65A classification of taxable services are well defined and trade is undisputedly fully covered by sec. 65(105) (zzzv). Hence, no other clause of section 65 (105) is applicable to your trade. Consequently Business Auxiliary Services, Tour Operators services etc are not applicable to your trade.
3. Service Tax is payable to the government by the service provider and the service provider has the authority to collect the same from the service consumer. In your case as the service provider is (having no permanent establishment in India) and as none of the consumers are covered by the conditions of section 66A read with rule 2(1)(d)(iv) of Service Tax Rules and as the service is consumed outside India no service tax is payable in India as the Service Tax Act applies to service consumed in India or are exported out of India.
Keeping in view the facts of your case, I am of the opinion that neither assessee nor any other Intimidatory is a service provider hence no service tax is payable on services rendered by you or to you.



SUNIL GUPTA

We are a corporate running office in Sub-leased property at Bangalore. I have the following query with related to service tax as follows:

1. Are we liable to reimburse service tax to principal lessee? Notn.no ?

2. Are service tax is payable by both Principal Lessee and landlord? In this case it will be double payment for the same property. right?

Dear Friends,

Please clarify the following

The assessee is a manufactuing co and not a service provider. The co has liable to pay the service tax on (freight) carriage outward.
1.Is it the co can set off its service tax credits taken for paying the service tax on carriage outward?

2. For the service tax liability (i.e service tax on carriage outward) can it set off against the cenvat on excise on inputs.

Thanks &Regards
P.Saravanan

WE HAVE PAID EXCESS SERVICE TAX TO THE GOVT THAN WE COLLECTED IN THE FINANCIAL YEAR 2006-07.
MY QUERY IS THAT, CAN WE ADJUST THAT EXCESS PAID AMOUNT IN FINANCIAL YEAR 2007-08.

IF IT IS POSSIBLE, KINDLY GIVE THE PROCEDURE TO BE DONE FOR ADJUSTING THE EXCESS PAYMENT.

KINDLY PROVIDE THE RELAVANT RULES OR NOTIFICATION.

REGARDS
DJD

What books are required to be maintained for Service Tax??
&
Is E-payment of ST & E-filing of ST return mandatory for all assessees??
Plz help me ASAP??