My client has filed ST return for April-sep 2014 on 20/10/14, i.e, within due date

But due to our typing error, the return was rejected. When we came to know about this, we filed the same return.

Now, the service tax officer has sent a notice demanding penalty for late filing of return,

Whether the same will be payable or not. Pls help

FACTS in BRIEF :
XYZ industries is a manufacturing concern engaged in the business of extraction of mustard oil from mustard seeds on its own account. It purchases the m.seed from open markets and local mandi. The purchased goods are unloaded from the goods carries and stocked into proper godowns. Thereafter it gets the seed, so procured, processed through expeller process and extracts refined mustard oil. After that refined oil is packed in various small and big sized packages, containers etc. and finally the packed oil is cleared from the factory under cover of sale invoices without payment of Excise duty under its brand name.
On the basis of above the following is the work flow of the whole manufacturing process:
1. The Raw material (M.seed) are procured and brought through goods carrier upto factory gate.
2. At the factory gate a contractor (named “A”) takes the charge of unloading the seed bags and sacks. The same contractor deploys his labour and proper stocking in initial godown named “G1”
3. From G1, the goods are sent to G2 for properly facilitate the continuous supply of material to manufacturing process. This is also done by contactor “A”.
4. The manufacturing process starts immediately after the goods move from G to the machined conveyor system which automatically takes the chunk of seeds into the expeller machine for the mechanical manufacturing of mustard oil. For all this mechanised process it requires administration of conveyor process, for this purpose company engaged a contractor named “B” who supervise the whole process upto final stage (M.oil)
5. During the manufacturing process, the waste ( Mustard cake) is collected, packed and stocked etc by contractor “A”
6. After the Manufacturing process is completed, the refined M.oil (final product) is stored in tank and thereafter is packed in various packings by contractor name “C”
7. As and when required, C engage his labour and loads the required quantity into goods carriage for clearance from factory gate.
Issues
1. Whether the contractors engaged by company at various level of manufacturing chain are liable to service tax? If yes, whether reverse charge mechanism liability would arise?
2. The above contractor B and C, In which category they fall: Job worker, supplier of man power, work contractor?
3. If the above firm wants to give its raw material ( M.seed) to another manufacturing company/firm (named PQR industries) and take in return finished goods. All labour would be of PQR and XYZ pays him crushing charges. It is all because of heavy demand and shortage in own production. In this case what would be service tax liability on both the companies? Is it treated job work in any cases?
4. What would be the service tax liabilities if XYZ takes PQR on rent( pay only rent as per agreement with TDS compliance).

Hello.. I am a newly qualified Chartered Accountant, and I want a book for service tax for gaining knowledge and I don't have so much practical experience in service tax so I want to learn from very beginning.. Kindly suggest which book should I buy for better understanding?

Hi any one tell me Black Tea is agricultural product or not and service tax chargable on transportation of tea or not ?

We are Pvt Limited Company and providing services in India. Now we are paying professional fees to professionals in India on behalf of Foreign company. Professionals are working for that foreign company.

We are Receiving the amount which includes Our fees (Margin) + Professional fees payable to those Professionals.

My Question is that whether Service Tax is applicable or not on that receipt from foreign company.

if it is exempt than in which rule/section/notification.

Thanks in advance

I have read that in restaurants service tax is chargeable only on service charges and not on total food bill. Is it correct? If yes then kindly give reference to the relevant clause of the act so that I may keep the extract of the same with me and show it to the staff there. If some restaurant does not charge "service charge" in that case is any service tax is payable?

Dear Service Expert,

I am working one Construction Company & having a service tax exemption "Notification No. 25/2012-Service Tax" - Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by general public;
(d) a pollution control or effluent treatment plant, except located as a part of a factory; or
a structure meant for funeral, burial or cremation of deceased;

My Question is we taken a some construction equipments an monthly hire basis for our above indicted projec is theie service tax applicable for Hire machinery.

x company raise service bill amounting to Rs.200000/-(S.T.Extra) to y company.full payment recd from y company but after same month y company issue credit note amt to Rs.150000/- wanted to return back that amt.so my question is that what service tax i have to paid to department.

Our client submitted ST 1 Application form on 01/12/2014 . Owed to some adverse business conditions he closed all his taxable services . Now he want to withdraw his ST 1 Application but it cannot acceptable by aces web site It shows a message "YOUR REQUEST CANNOT BE PROCESSED. PLEASE CONTACT YOUR SYSTEM ADMINISTER" .
1.What are the steps to be taken for withdrawing ST 1 Application?
2.What are the system requirements to do so?

WHETHER A COMPANY PROVIDING MINING SERVICE CAN CLAIM CENVAT CREDIT FOR THE SERVICE TAX PAID ON PURCHASE OF OFFICE?