My client is in service industry. They are into educational accreditation. They conduct training seminars. they pay Service Tax. Can they avail CENVAT of Service Tax paid on Telephone bill, hotel bills, travelling expenses ? Please Guide.

As all are aware that under REVERSE CHARGE service receiver are liable to deposit service tax at prescribed even though service provided is not liable pay.

However TDS is deducted on total of bill amount along with service tax (if any) except in case of rent (194 I).

Now there is a situation where a company registered under reverse charge for service like Rent-a-Cab, Manpower-Service, Legal etc.,

In all the above case service tax is payable by service receiver (Fully / Partially). Now advise me how to calculate TDS where invoice shows only service charge
and no service tax.

Eg: - Rent-a-cab

Bill Amt Rs 27,000/-

Normally TDS (1%) -194 C is Rs 270/-

However Under reverse charge assuming abatement Service Tax is Rs 1,335/- (40% of 12.36% on Rs 27,000/-)

Now TDS (1%) - 194C is Rs 283/-

Hope above calculation is correct. Now at the time issue TDS certificate the bill amount should Rs 28,335/- or Rs 27,000/-

My client is involved in super matket business. he makes payments for freight inward. whethet he is liable for service tax? if yes, what is the exemption limit and how to calculate tax liability? please reply its urgent..

Sir can vces 1 filed by registered post

I have submitted VCES with the department. But the email I'd in the form is incorrect. Also I don't have service tax login
so how do I know if the form is accepted or deficiency memo issued

is there any difference between renting a cab and hiring a cab in respect of service tax.

SIR,
I WANT TO KNOW, IF A COMPANY HAS TAKE SERVICE OF CONSULTANTS , AND CONSULTANT DOES NOT CHARGE SERVICE TAX IN HIS INVOICE ISSUE TO COMPANY. THEN WHETHER THERE IS ANY LIABILITY OF COMPANY TO PAY SERVICE TAX UNDER REVERSE CHARGE? BOTH IN CASE WHEN CONSULTANT IS PROFESSIONAL DEGREE HOLDER AND NON PROFESSIONAL DEGREE HOLDER.

we have given our godown for lease to a company which stores corn as raw materials for its further processing.do we have to pay service tax on it or is it exempt under negative list under sec 66d as it is for agricultural produce . does it alter essential characteristics of produce?

Under VCES, it is clear to make payment of 50% of S. Tax Liability by 31st December, but for the period 1-1-2013 to Dec -2014, i.e. not covered under VCES, is it necessary to make the payment with penalty u/s 73?

If the payment for the period from 1-1-2013 is made with interest but without penalty, will it render VCES void?

Dear Expert

A good transport agency charges the services tax from service receiver and also mention the service tax amount separately on its invoice. Does the liability for reverse charge of service tax still arises on the end of service receiver?

Kindly tell the provision applicable also.

Thanks & Regards