Naveen shori
30 December 2016 at 16:36

Service tax on notice period pay recovery

Respected Sir

Please guide me upon issue is notice period recovery comes under service tax payment.

 The definition of service as per Section 65 B (44) of the Finance Act, 1994 specifically excludes “provision of service by an employee to the employer in the course of or in relation to his employment”. Therefore, service tax is not applicable on the provision of service by an employee to the employer in the course of employment. However, if an employer is rendering any services to the employee and recovers money from the employee then service tax is payable on such recoveries by the employer.

But

 Recovery of notice pay amount from the employee when resigning from employment - The activities of agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act are declared as services effective 1st July 2012. This activity will get covered under obligation to do an act. Therefore, the employer is liable to pay service tax on the recovery of notice pay amount from the employee.

Please guide me further on this matter.

Warm regards
Naveen Shori


ankit sharma
30 December 2016 at 12:49

New registration

When will be new service tax registration under GST would be start?



Anonymous
30 December 2016 at 11:21

Service tax

Hi,

I have raised bill amounting to Rs. 15 Lakhs during the year. Service tax will be how much? Shall I get 10 lakhs as exemption ?



Anonymous

I am air travel sub agent, as I purchased tickets from IAAT agent.
And I sold those tickets to my client, on profit or loss whatever the condition is.
Whether I am covered under Service Tax or Sales Tax?


Shraddha
28 December 2016 at 15:16

Input of service tax -rcm

Dear Experts, Please let us know can we take CENVAT of service tax paid on car hiring charges and rental charges under reverse charge mechanism scheme. Since these input services do not have any nexus with the output service provided as our company comes under manufacturing industry. Please let us know that setoff is allowed to pay excise or not.


yogesh
27 December 2016 at 17:32

service tax on construction

If a person providing construction services i.e. construction of educational institute like school colleges then service tax is payable or not as services provided to educational institute are exempted



Anonymous
27 December 2016 at 15:33

St-2

Dear sir,

I wanted to know that if i have taken service tax no from year 2012 but not any return filled, so now can i filled return without any penalty.

Thanks
Ravinder


zafar hasan
26 December 2016 at 20:06

regarding st

I have one friend, he is providing services like YouTube followers, fb likes, Pinterest, Instagram followers, Twitter followers etc. is he liable to collect service tax, his annual turnover around 35_40 lakhs


Damber Pradhan
24 December 2016 at 22:55

problem of service tax

hello expert! how to calculate service tax of hotels in sikkim( being a subsidy state)???? plz help me coz m new....



Anonymous
24 December 2016 at 15:53

Service tax nil return filing procedure

Hello,
I want to know the procedure to file service tax nil return.Do i have to enter the gross receipts quarterly even if i am under 10lacs or without entering all that data can we file by entering basic details by confirming on the last page of the return and generating the xml and uploading the same in the aces portal.
After crossing for example first half year my receipts are below 4 lacs there by i generated nil return and uploaded the same in aces portal and after i received above 6 lacs.Now my question is whether i have to enter all the year receipts in second half year return or only the receipts pertaining to that period. Please clarify?





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