Hi All,

Following is my query:

1) Date of invoice - 20th May 2015
2) Date of completion of service - 15th June 2015
3) Date of payment - 12th December 2015

Kindly note that the following:
1) Change in effective rate of tax from 1st June 2015 - 14%
2) Effective from 15th November 2015 (a new abatement notification comes - which again results in a change in effective rate of tax).

When is the point of taxation as this falls under both Rule 4(b)(i) as well as Rule 4(a)(ii)?

My understanding:
Using Rule 4(b)(i) - Relevant date for change in rate is 31st May 2015. Hence, 'After, Before, After'- Making Date of Payment as the point of taxation.
Using Rule 4(a)(ii) - Relevant date for change in rate is 14th November 2015. Hence, 'Before, Before, After' - Making Date of Invoice as the point of taxation.

Kindly help.

We do our construction contract works through labour sub contractors. Their payments are made weekly thru bank a/cs after deducting IT TDS . We pay service tax at compounded rates for our full turn over without showing any sub contract. Please clarify whether our sub contractors have to pay service tax if their turnovers exceed Rs.10 lakh in a year

Whether service tax is payable on free service coupons given to customers by an authorized service station of automobiles?
Eg if Extended Warranty ,AMC contracts,RSA is given free of cost to customer what will be applicability of service tax on the same.

Dear Expert, Plz suggest, whether service tax paid on telephone bill, internet bill, & any other service we received adjusted against service tax payable to Govt.( Like input tax credit adjusted against output vat)

We are registered a s Trust and we are providing various training programmes to Employees of our another division and other institution. We are planning to conduct one International Training Programme in January-17 in Kerala and expecting some participants from Foreign Country. Hence we are expected to getting some fees as foreign currency.Please advise me on the service tax applicability on the above matter.
MAnu

Respected Seniors,

Kindly help me to clear the doubt whether CENVAT Credit can be availed on postpaid Mobile Phone Bills as well on the Taxi Hiring Charges. Mobile Bill is in the name of the Prop.

Clarification with the supporting would be appreciable.


PLS TAKE IT ON PRIORITY


With Thanks & Regards,

Dear Sir,
Please advise what is rate of interest of late payment service tax.

My company is in Security Agency Industry. Problem we are facing is some of our clients demands that they do not have any vehicle for Guards Rotation suppose in any Port. Now the company is hiring vehicle from Vehicle Vendors and give it to clients on No Profit No Loss basis.

Now we bill out client as below.
Charges For Security Service 100
Charges For Vehicle Hiring 40
Total 140

We collect tax on 140 and pay to Government

But For this vehicle vendor Payment on 40 we have to pay service tax as per Reverse Charge Mechanism.
So we pay tax on 40

Now can we claim tax on 40 is Input Credit or not???? If my company memorandum permits and Rent A cab service is included in ST2??? Though Rent A Cab Registration is as Service Receiver only.

Please Revert. Thanks in Advance. Also give reference of specific Section and Notification.

Dear Experts,

We have filed service tax return but it is rejected, the error message read as 'wrong Business Constitution selected'.

Now the query is, what is business constitution ?

Please clarify and how to rectify the same.


Thanks

I am working in Electricity distribution company I want to know that, we have engage some Credit cooperative society Ltd. for collection of electricity bill, these cooperative societies are register under service tax act, let me know whether we are liable to pay service tax under reverse service tax mechanism.