I have a query, that my gross receipts does not exceeds Rs. 10 Lakhs but I am providing taxable services whether I have to pay the service tax collected on receipts collected by me and I have been voluntarily registered under service tax.

Is it service tax is liable to pay on receipt basis or payment basis

i need from 2009 to till date 2013

my doubt
Service tax on rental income for Immovable property .

Can a service provider utilise the input Credit received on a premise other than the registered premise. if not, can the other premise also be registered so that the input Credit be allowed. Is this possible or will no input credit be available because of the fact that the premise was not registered at the time the input service was received.
And what is the procedure for effecting a change in the registered office in ST2 where such a change involves a change in jurisdiction.

WHEN DO WE HAVE TO CHARGE SERVICA TAX ON RENTING OF IMMOVABLE PROPERTY ??? WHO CAN CHARGE IT ???

My company has taken a consultancy service on 1.07.2010 from a associated enterprise of australia.
But the company has made a provision for expense in March 2010.
Company reverses provision for expense in March 2011

company has made the payment to associated enterprise on the basis of actual booking of bill which is booked in july 2011 and company has paid the service tax in the month of ju;y 2011.

Now the service tax department is demanding intrest for 1 year for the period from march 2010 to march 2011 on the creation of provision of expense.

On the other hand I am arguing with department that in the present case I have made a reversal of provision next year therefore ultimately no service tax is payable by the company and thus no intrest will be payable.

Plz tell me whether Intrest will be payable or not. Plz give reply with appropriate reason...........

My company has taken a consultancy service on 1.07.2010 from a associated enterprise of australia.
But the company has made a provision for expense in March 2010.
Company reverses provision for expense in March 2011

company has made the payment to associated enterprise on the basis of actual booking of bill which is booked in july 2011 and company has paid the service tax in the month of ju;y 2011.

Now the service tax department is demanding intrest for 1 year for the period from march 2010 to march 2011 on the creation of provision of expense.

On the other hand I am arguing with department that in the present case I have made a reversal of provision next year therefore ultimately no service tax is payable by the company and thus no intrest will be payable.

Plz tell me whether Intrest will be payable or not. Plz give reply with appropriate reason...........

I wanted to know what is the service tax implication(i.e service tax applicability and the abatement rate) in the following case:
1> NBFC providing equipment on finance lease.
2>NBFC providing equipment on operating lease.

Please it would be very helful if can be supported with a reference or a link??

Dear Respected Members,

There is a company which is into publication of magazines and organize few events in fashion, food and retail industry.
The company pays service tax to various consultants like HR, Auditors etc. appointed by it.
My query is that can a company claim CENVAT credit of the s.tax amount paid to above mentioned categories? if so, in what ration as there is no service tax charged on the advertisement revenue but it is charged on the event revenues.

Thanks
Mamta Batra

After applicability of reverse charge of service tax on advocate services. TDS on such services will be deducted exclusive of service tax. is that true?

I request the expert to help me.

My client has a contract to do foundation work for a cell phone tower construction company.

suppose :

"A" is the cell phone tower construction company.
"B" is my client : a sub contractor only for the purpose of site formation and foundation work.
"C" is a local sub contractor(mason) hired by my client to do the entire site formation and foundation work.

There is a confusion regarding the service tax liability. Points to be noted are :

1. In the sub-contractor agreement "A" mentions that the quotation is inclusive of all taxes( ST has to be grossed up).

2. "C" is an unregistered service provider as his turnover does not cross 10lacs.

3. "B" has taken the sub contract from "A" and further sub contracted it to "C" for a profit margin of 5%. ( for eg: contract from "A" Rs.100 inclusive of all taxes. Contract to "C" by "B" @ Rs.95.)

4. If my client ends up being liable for service tax he will end up in a loss as his margin is only 5%.

5. Who is the principal contractor that will be finally liable under ST.

6. If my client is liable can he get CENVAT CREDIT for the service tax portion he pays ?