Dear Sir,

I am a Practicing Chartered Accountant. I have a query regarding applicability of Service Tax Act in the following case:

The detail of the case is as under:

My client, a Private Limited Company has been appointed as advisor/ consultant by a Foreign Company in Germany known as Evonik Industries AG, (has a group of companies) to act as advisor/ consultant for them.

This Group also has a regional office in Singapore as Subsidiary Company which is the wholly owned of Evonik Industries AG.

My client was earlier dealing with Evonik RohMax Germany, now renamed as Evonik Industries AG. India was under Europe then and now India is under Asia Pacific Region, therefore, my client now works through Evonik Oil Additives Asia Pacific Pte Ltd, Singapore which is the wholly owned by Evonik Industries AG. My client is to act as advisor/ consultant for the approval of their product by the Indian customers. After the product is approved by Indian customers, the Subsidiary Company in Singapore directly makes sale and realize payment against supplies.

Once the transaction is completed (i.e. sale is effected and payment is received), my client will get a share of its Commission from Singapore Subsidiary Company directly to its Bank Account in India.

My client does not raise any bill to Singapore Subsidiary Company for its services rendered. The understanding is that the Commission is payable directly to Company’s Bank Account in India IF and when any transaction is completed.

The Foreign Company, Evonik Industries AG has no permanent establishment in India. It has a marketing outfit by the name Evonik India Private Limited. The Subsidiary Company at Singapore also does not have any office in India, but has one man who looks after its business in India. And all his expenses are booked under Evonik India Private Limited and then apportioned proportionately to relevant companies.

Kindly Advise whether my client is covered under Service Tax for the above services and liable to pay service tax though not recoverable from Singapore Subsidiary Company?

Dear Sir,

I have received cash in advance, and i have taken that relevant and paid tax.


But i have not provided that agreed services.

can i get that service tax as refund or adjust with another payment ?????

sir,
please clarify works contract defination and limit for service tax registration

want to know service tac rules

a service provider issuing bill for service rendered in 2009 on today i.e. in 2013. the same was misplaced by us so it is issued for payment again by service provider to us.
so at which rate service tax to be charged? At rate 10.30% prevailing in 2009 or at 12.36% prevailing in 2013?

Dear Sir,


Can we eligible to take Cenvat credit on service tax paid on car hire charges.


Regards

WHAT TO DO IF ASSESSEE HAD ALREADY REGISTERED FOR SERVICE TAX IN 2005, BUT HE HAS NOT CROSSED THE LIMIT OF 9LAKHS UPTO 2013 & HE HAD NOT FILED THE NIL RETURN FROM DATE OF REGISTRATION UPTO NOW i.e 2013...?
IS HE LIABLE TO PAY ANY PENALTY OR INTEREST???
SO WHAT SHOULD I SUGGEST TO THIS ASSESSEE...????

PLEASE REVERT ASAP....

Hello sir/mam,
Please help me out to calculate service tax amount.


I have already registered my small education company for service tax and providing education services to govt.

For the FY2013-14
I have to issue two bills ( can not break this bill, complete bill only has to be given )
Bill 1) 5,56,000
Bill 2) 5,88,000

I am confused on how much amount I have to calculate the service tax is it on entire 5,88,000 or on 1,44,000 (556000+588000-1000000 exemption limit)

In case if I suppose to pay the service tax on 1,44,000 than how I shall prepare second bill as I have to show tax information.

hi whether threshhold exemption is applicable from the date of service becomes taxable or it should calculated for whole year for eg. if service becomes taxable from 01.07.2013 then we should calculate the exemption limit from july ir april please any suggessions thanks

WE ARE A DOMESTIC PVT COMPANY. WE AVAILED PROFESSIONAL SERVICES FROM OVERSEAS CONSULTANT.
WE HAVE PAID SERVICE TAX ON THESE SERVICES.

PLEASE GUIDE WHETHER WE CAN AVAIL CENVAT OF THE SAME.