In the Case of reverse charge mechanism, if the assessee has received an invoice, say in February but has made the payment on 31st March,than the Service tax liability as per the Reverse charge mechanism rules will arise on 31st March only.
Also, the right to recognize the Service tax paid as an asset will arise only on date of payment of the tax to the department by the service recipient.
In such a case what will be the treatment if the service tax is paid after year end ie. 31st March.
As on balance sheet date there is a liability to pay but the right to claim cenvat credit does not exist.
So what will be the treatment in books of accounts??

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We have paid service tax for 6 services (Like: Works Contract, Legal services, Sponsership etc. etc.) covered under reverse charge from 1/7/2012.

My question is that whether we are supposed to amend our ST-2 before filing the return as we are registered only for the service of GTA at present and have paid Service Tax for 6 services for which the details are to be filled in the return.

Dear Sir,

We are receiving the services of vehicle hiring.
The invoice value for the same is say, Rs. 100
As a service receiver what is the amount of service tax we are liable to pay. Please also provide the respective notification no. and Sl. no. under which it will be covered.

Thanks

Swati

What is the diff b/w exempt services and services covered under negative list ?

Sir ,

Kindly let me know if NIL return of ST3 be revised .

If yes what are the Consequences.
For Example if a VAT return is revised , there cannot be changes in Cenvat credit taken.
Similarly are there any problems or consequences here in service tax also.

please Reply soon its URGENT...

Thank you all in advance.

what is the division of Dwarka New Delhi.

Rgds
NK Agarwal

1. I have to amend my ST Registration. Can I file the ST3 return only after online amendment in the ST Registration or only after the approval of amendment of ST Regn.

2. Can i file the service tax return after online registration or should i wait for ST-2.

Now i working in a manufacturing co. our company had the place of businesses in various states and supply the products through c&f. i need the clarification on C&F charges which are including service tax, those are collecting on all expenses what they are incurred like freight charges and stationary, electricity and telephone bills etc, these are all reimbursable expenses right, then why should we calculate the service tax on this amount also. pls clarify me.

One of my New Client is registered under Service Tax and Collecting ST & Depositing the same Sice Oct 2010, but never Filed ST 3, Now For the period Oct 12 to March 2013
ST 3 has been Filed, Now my question is

Whether he may file ST 3 for Back period, ST has alreadybeen deposited in time?