In case a servive provider crosses the exemption limit provided to small scale providers for the first time. He has to pay tax only on that amount which exceeds Rs. 800000.But if in the next F.Y his gross receipts fall down the said exemption limit then what will be the taxability of the services provided by him.

Dear Sir / Ma'am,
I have a query regarding Notification No.32/2007 effective from 01.06.07 issued by service tax department. I work in a construction company where before the issuance of the said notification we have paid service tax under Commercial & Industrial Construction ,Erection, Commissioning or Installation Services . I would like to know whether we can opt for payment of service tax under composition scheme of Works Contract Service provided in the said notification in respect of the job started before 01.06.07 for the said contracts.

Most of Tour & Travles Operator Charged service Tax @ 4.9% . Can they charged Service Tax at lower rate?

What is the difference between Service Tax & Service Charges

Can be service Tax Charged at Lower Rate?

A firm is authorised service centre of LG AC. It provide repair and maintenance to all those customer which have purchased AC and falls under guarantee period, on behalf of the company. It receive certain fixed monthly ckarges from the company for this. It also do its on repair and maintenance work of all AC which is not under guarantee period or otherwise. It got registered with service tax department last year and paid service tax though its toal receipt was much less than Rs 4 lac. This year the firm did not pay any service tax nor it collected from the LG Company nor from custormer in the impression that the limit has been increased to Rs 8 lac and it is entitled for the basic exemption limit. Now when it submitted a letter of surrender of its registration with service tax department, they informed that this firm is not entitled for basic exemption due to some circular i.e. the Authorised Service Centre are not entitled for basic exemption. Please clarify the correct legal position with circular if any.

R K Dhandia

If a chartered accountant in (J&K) provides any taxable service outside the state of Jammu & Kashmir. Will that service be taxable? Since the service tax is destination based, According to me that service will be taxable. But can he claim exemption provided to small service providers i;e Rs 800000/- If yes then how will we calculate his gross receipts.

Do we have to charge service tax on service contract. or not if yes
answer the following:

Service tax on
1. Handling & shifting of Iron Ore within the siding of the mines
2. Hire charges on time basis
3. Loading & Unloading charges.
4. Screening charges of Iron/Ore
etc

Please answer it. It's Urgent.

does Customisation of software as per the needs of customer falls under the Information Technology services and becomes taxable. If yes under what category.

What will be the period for claiming the refund. Is it starting from 17-09-07 or can we claim for the previous period also. I am not clear about this and the circular does not say any thing about it.

Please clarify.