ABC Ltd. provides service to government (Defence) and the same is exempt under notification 25/2012.
For a job work (Repairs) exclusively meant for the government work, it hires XYZ Enterprise (Sole Proprietor registered under Service Tax). Invoice is prepared in the name of ABC Ltd.
Should XYZ Enterprises charge Service Tax on the Job work? Please explain the concept.
Thank u in Advance :)

Dear Sir / Madam,

Can SHIS / FMS scrips be used against payment of duty towards import of second hand goods?

Please give relevant circulars / notifications in this regard.

Further:

In the present case, the Sector (Engineering / Textile) is eligible. The only question is whether the benefit of import of second hand machinery against SHIS / FMS can be claimed?

can anybody tell me late fees for delay filling of service tax returns waived ? if taxable amount of service tax is not zero.

Hi ,

I have a query.
one of my client has got service tax registration number during last year. but they have not yet collected any service tax amount from their clients.

In this case, Is the nil return is mandatory?
and If it so, penalty of Rs.20000/- will arise in this case. Am i correct?
Pls suggest me...

Thanks,
Prema Dineshkumar, M.com,ACS(undergoing)

Dear Sir,

I want your advice regarding service tax on construction.

I have owned a site. I want to construct a two storey building for commercial use.

I approached a builder. He agreed to construct the building including cement, brick, sand and other materials. He has asked me to give him service tax on the 40 per cent of the amount at 12.36%. For example if I pay Rs.50 lakh then I have to pay to the builder the service tax of Rs.2,47,200/- (i.e. 5000000 x 40/100 x 12.36/1000)

Recently, I learnt from some English news papers, the Service tax on Construction of a building is payable at 12.36 per cent on 30 per cent of the amount paid to the builder. If it is so, the service tax payable by me to the builder for my construction works out to Rs.1,85,400/- (50,00,000 x 30/100 x 12.36/100)please guide me which basis is right your advice will be of immense help to understand the position exactly.

Thanking you,
T. MUNIYAN,
Pallathur

Respected Members

We have paid Rs 100300/- to Goods transport Agency and we are in specified category. The queries are:-

1) is notification no 26/2012 is applicable?

2)In Form ST-3, should we select as service receiver under the column "Assessee is liable to pay service tax on the taxable service as"?

3)What is the amount to be fill in column Gross amount in value of taxable service and under the column service tax rate wise break-up i.e Rs. 1,00,250/- or Rs. 25,075/-?
Please help us as soon as possible...

Thanking you

i have a building which is located in special economic zone and i have rented it to a company.
Hence can i say that i am providing service in Special economic zone.
is there any exemption in service tax for such service and what are the legal formalities to be performed to obtain exemption.

We are a manufacturing unit and entitled to Cenvat Credit on Service Tax.

This query is about the expansion site for manufacturing which also includes office space and amenities. We would like to know if service tax charged by the contractor can be availed as Cenvat Credit? There is no bifurcation of the bill for manufacturing area and other office area.

If the service tax is applicable, then under what notification? If it is not allowed, is it explained explicitly in any particular notification??

Please Help me. I have few Individual supplying my company labour. Now, they dont have a bill of more than Rs. 2 Lacs per annum. So am I still suppose to apply reverse charge as no such bills are also provided.

Plz reply. Thanks.

Dear all Experts........

We are registered as Input Service Distributor and We are generally Receiving following service. i want to know of which input service cenvat can be aviled following are the services.

1) Rent a cab Services - Generally for Visitors,visit to other places like other branches, customer office etc and Car used for office use for which under reverse charge we are paying service tax.

2) Legal Consultancy Service- we are having some cases about income tax and other taxation matter with high court and other courts for which lawyers are been hired and for which under reverse charge we are paying Service Tax can we avail the Cenvat of the same

3)we are having contract with one of the manpower agency for driver for the cars of VP, directors and other higher level management personnel for which under reverse charge we are paying service tax. can we avail the cenvat of the same.

4)we have given Works contact for some of the factory building reparing which are of current nature and some contract related to new factory building purposes can we avail the cenvat for that services.

5) can we avail the Service tax credit for the service of Repair and maintenance for cars which used by the managerial personnel

please provide the notification for reference purposes

thank you...