Whether Service Recipient(Company) is liable to pay service tax under Reverse Charge if the entire service tax ( portion of service recipient also )is paid by the GTA(Co.) itself?

and what if the service recipient is other than company?

Dear sir,

I am Work a private ltd company.company use manpower loading & unloading
& cont, bill 40000 per month (under 10 lakhs)

please clear service tax liability our company

Dear all experts

one of my client don'nt have service tax registration . now he rise the service invoice without service tax registration or after registration he rise the invoice. But total turnover was less than 10 lakhs

pls guide which way is better

For doing service charges for AMC
service tax Registration no is compulsory?

In the service bill if we are not charging service tax and no Registration no. shall we put the note ( service tax exempted under notification no.33/2012 dt.20.06.2012)

Please suggest

how to make service tax entry in tally while ppreparing purchase entry ??

1) as per the definition of 'Input Service' inword transportation & outward transportation upto place of removal eligible for Cenvat Credit.

2) Sr. No. 7 of Notification No. 26/2012-ST dated 20.06.2012 states 'No Cenvat Credit' available if Service Tax paid on 25% of amount charged. (Abatement Scheme) and it will be treated as 'Exempted Service' and will be taken for the calculation under Rule 6 of CCR.

3) Under 'Reverse Charge' If Consignor, Consignee who is liable to pay freight is a company, then it is liable to pay Service Tax on GTA Service on 25% value, if GTA not availing Cenvat Credit, subject to obtaining a Certificate from GTA, otherwise, liable to pay on 100% value

4) as per the definition of 'Output Service' Services on which whole Service Tax Payable under reverse Charge is not an 'Output Service'

my query is

1) If we paid Service Tax under 'Reverse Charge' on 25% of amount charged, can we take Cenvat Credit on 'Inward Transportation', if not

2) Can we pay Service Tax on 100% of amount charged and avail Cenvat Credit on 'Inward Transportation.

Dear experts

My Company (Ltd. Company) have to pay Rs 200000/- to its legal advisors whether my company have to take service tax registration as my company have to pay service tax as per reverse charge mechanism.

Advocate is a partnership firm.

Please note that my company doesn't provide any other service which is chargeable to tax. So till date i dont have any service tax registration number.

I further estimate that in future also (after this payment) my company does not provide any service which is under the purview of Service Tax.

Please reply on a urgent basis.

Party A and party B had entered into an agreement and as per the agreement, if the owner of land was unable to remove the encroachment in the land, the buyer of such property had reserved his right to cancel the agreement. now in this regard, when party A was not able to remove such encroachment within the scheduled time of the Agreement, a dispute arose and both the parties went for a arbitration settlement. In the arbitration award it was decided that party A shall pay 8cr as on march, 2013 to party B as compensation for not completing the work in time.

Question: does such compensation attracts to service tax applicability?



MY INFERENCE IN THE ABOVE SITUATION WAS:-

‘Service’ (section 65B (44)) does not include –
any activity that constitutes only a transfer in title of
Ø goods or (ii) immovable property by way of sale, gift or in any other manner
Ø a transfer, delivery or supply of goods which is deemed to be a sale of goods within the meaning of clause (29A) of article 366 of the Constitution
Ø a transaction only in (iv) money or (v) actionable claim
Ø a service provided by an employee to an employer in the course of the employment.
Ø fees payable to a court or a tribunal set up under a law for the time being in force
And as in the context of payment of COMPENSATION to the other party in lieu of Arbitration Award, no service is being provided or is to be provided but such transaction only involves transfer of money.
Conclusion: NO SERVICE TAX IS APPLICABLE.

KINDLY CORRECT ME IF I AM WRONG AS CERTAIN PEOPLE SAY ST APPLICABILITY IS ATTRACTED IN CASE ON NON_FULFILLMENT OF THE CONTRACT.

Dear Sir,
In following three conditions, How much service tax will pay by receipient?

1) If there is 60% abatement on works contrat that means service tax payable is 40%.
2)Service provider is not liable for service tax
3)As per Revers Charge Mechanism Works contract is payable 50% for Service Provider & 50% for receipient

pl tell whether my client can apply for VCES of service tax 2013 if he has got ST 2 registration certificate on 28/02/2013