whether without service tax registration No. we can file service tax return or not.if we have not crossed 9 Lacs Rs.

Dear All

Under cenvat credit rules for the purpose of capital goods, Motor Vehicle (MV) has been included in three different categories , i.e

Rule 2(a) Capital Goods

First
(A).....
(viii) > motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 8711 and their chassis but including dumpers and tippers

Second
(B)
motor vehicle designed for transportation of goods including their chassis registered in the name of the service provider, when used for-
(i) providing an output service of renting of such motor vehicle; or
(ii) transportation of inputs and capital goods used for providing an output service; or
(iii) providing an output service of courier agency”

Third
(C)
motor vehicle designed to carry passengers including their chassis, registered in the name of the provider of service, when used for providing output service of-
(i) transportation of passengers; or
(ii) renting of such motor vehicle; or (iii) imparting motor driving skills


I understood second & third categories however, first category is not clear to me as is what sort of cases are covered i n case I.

Can anyone tell me the purpose of inclusion of first category of MV?

Thanks!

I am having service tax registration and providing loan recovery services to banks & financial institutions and as per service tax notification 10/2014 in case of services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company, service tax is payable by the person receiving the service i.e. banks and financial institutions. I want to confirm where: I have not to file service tax return or I have to file NIL service tax return or I have to file service tax return showing the turnover. And if 3rd option is correct then how i have to show the figures of without service tax bills in my return.

Our client is an Hyderabad based private limited. The company providing a services to its client situated in United Kingdom[UK]. Presently it has only one client, i.e. from UK only.

The nature of the business is:
Company A situated in UK, wants advertise in the print media and internet media of its clients business, new project, etc. It has many clients in UK and US. It will accept the assignment from them and given to my client company on 'sharing of income' basis.

So, Company A gives business to my client company. Now, my client company required to arrange the space, slots according to the instructions given by the Company A.

Company A situated in UK and it wants advertise in UK and US only. None of the advertisements coming in the Indian print media and internet media.

Now my question is, whether my client should pay service tax?

Dear sir,
We are starting trading business on Apr on wards.In connection with our trading activity we are purchase good through Parcel service .In this case any service tax registration is required on tax on transport service

Dear Experts.,
Can be deducted tds on service tax amount, While rent paid, professional fees, job work charges.

Best Regards,
Ranjan

Dear sir/Mam, A builder enters into agreement with prospective buyers to construct residential apartments.. and gave the same work to sub contractor to construct the apartment what is the tax implementation??? only main builder is liable for service tax or only sub contractor is liable r both of them r liable for service tax please clarify my doubt

Hi,
I want to know that if any individual who received interest on unsecured loan is liable for service tax registration.

As per new budget service tax applicable rate of 14% on which date.pls guide.

An Indian company paid subscription fee for their product in Europe to an agent outside india in foreign currency On the invoice the foreign party writes that this fee is only for registration and does not include any fee related to services is the Indian company liable to pay service tax under reverse charge