Dear Experts

I am pursuing my CA course undergoing my Articleship tenure currently.

I would be grateful if you can resolve my query regarding the following issue in Service Tax.

As per Rule 6 of Service tax Rule, 1994 (Payment of Service tax), “in case of individuals and partnership firms whose aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the service provider shall have the option to pay tax on taxable services [provided or agreed to be provided] by him up to a total of rupees fifty lakhs in the current financial year, by the dates specified in this sub-rule with respect to the month or quarter, as the case may be, in which payment is received.”

My doubt is regarding how to calculate the value of taxable services provided during a year. For eg:- let’s assume that a CA firm is maintaining books as per Cash basis. In the Previous year the total receipts for audit services rendered is, say, Rs 40L . In the current year the total receipts is, say Rs 46L. Now out of this 46L , an amount of Rs 10L pertains to Previous year and also RS 15L is yet to be received for audit services rendered. Now My total Taxable service for the Current year is Rs 46L or RS 51L?? (46-10+15=51). Also my Value of taxable service for last year is Rs 40L or RS 50L?? (40+10=50).

Thanks all in Advance

Sir,

Is service tax applicable on services provided to foreign embassy,

Plz help me out.

I am doing a construction service at a educational institution, can i send a Bill Copy included with service tax amount ????

dear experts,
i want to know that service tax charge on advertisement or sales promotion done outside India by a person and payment made to him in foreign currency.
is this service is chargeable under service tax or there is any amendment or exemption on it.
if there is any exemption please let me know the circular no.

Is Service Tax is charged on LD under contract.Invoice amt rs 100 +4.944 total Rs 104.944 . But there is LD @10% deducted by service Receiver .So they deducted LD from Invoice value .Kindly help me that how munch service tax is paid by Us.

And also LD regarding Service Tax Issue also elaborate.

Dear Sir

We are giving Our Association Kalyanamandapam on Rent at the time of Occasion with out other Services so we are cover under which Service Category i.e., Rent on Immovable Property or ?

Please tell

Note. We are receive only rent for occupying our Kalyanamandapam for the Occasion purpose like Marriage or etc.,

sir,
i paid servise tax to gaurding service @25% of tax rate which charged by security service agency in their bill.
the question is can i avail cenvat credit of this paid service tax on security service.

2. servi ce tax paid on cartage inward @25% of tax rate then can i avail cenvat or not?

MAnoj Aggarwal
9310190208

A Proprietary concern provides materials and service (Works Contract) to Pvt.Ltd. companies and levies service tax at 12.36%.
The invoice amount is received and Service Tax is paid to the Dept.

My question is should service tax have been levied at 6.18%?

If Yes, since full amount (12.36%) received from the customer is paid to the dept, what happens next?

Can we take input on the service provider who is lying as a creditor in our books ( not yet paid the service bill)

i want to amend ST from one service to other service and i am providing only one service can i do if yes i want the notification for the same.