From July, 2012 "other than negative list" regime has been passed. My query is whether to pay Service Tax category wise as per registration or in category "Other than Negative list" and since when it has to be paid Category wise.

I would like to know that whether there is any exemption or relief for exporter
(pvt ltd company)in regards to reverse charge mechanism of service tax in case of G.T.A. services received.


Please let me know about any other provisions specifically for exporters regarding reverse charge.

sir, i have given my excavator to a limited company on monthly rental basis. is there is any need to pay service tax as this is a construction machinery. pl advise me.

ravinder singh, jamshedpur

If an assesse is receiving Rent per month of Rs. 100000/-i.e. Rs. 60000/- for plant & machinery tds deducted @ 2% and Rs. 40000/- for building tds deducted @ 10%. On the portion of rent of Plant & Machinery sales tax is deducted & deposited by the assesse.
Service Tax is applicable where taxable services exceeds Rs. 1000000/- in a year for Ist time.
In my opinion Service tax is not applicable on the assesse as rent on building is rs. 40000*12=480000/- which is taxable for service tax purpose (rent on Plant & Mach will not be considered for service tax purpose bcoz we have alredy paid sales tax on it).
1. whether there is any section in sales tax for deduction of sales tax on rent on plant & Mach??
2. whether service tax will be payable by the assesse on whole Rent even though we have alredy paid sales tax on rent of plant & mach??

Hello,

in Financial year 2012-13, i didn't return file of service tax, now can i file the return ? & what is the due date of returns

Dear Experts,

There is a company selling internet domains (.com, .in etc). It raise invoice to its clients and pay service tax on the same. Now my queries is:

1. Say if it raised Invoice (for Rs. 10,000) in the month of April paid service tax (1236) on the same and now in the month of May the same invoice is cancelled and the money (including service tax) is refunded to client. If Total invoicing of May is 110,000 can this cancelled invoice be adjusted and service tax be paid on 100,000 (110,000-10000)?

Dear All,

Please do let me know whether we are eligible to avail cenvat credit against service tax on courier charges (Inward / Outward)

We are a small Co. in the Import-Export business. I have two questions

1) Recently we imported some goods for rexport. The goods were imported ex-wroks basis. Meaning, we had to pay the handling charges ex-works and freight to India. We appointed an agent in Europe who provided us the service. They collected the cargo ex-wroks and arranged to ship it to us.
Are we liable to pay Service Tax on this?

2) Once in a while we buy from Indonesia and ship directly to Europe. - Our purchases are on FOB basis so we remit money separately for our purchase to the manufacturer and to the shipping agent for the freight. Are we liable to pay service tax on the freight amount?

Anyone can advice me about the fact that a private Ltd Indian company is providing services outside the country in the fields of IT & ITES.
Whether Service Tax is applicable or not.
Plz advice.

We(Co.) are paying 10000 p.m as security guard charges to a firm..
our ST liablity is 75%
their ST liability is 25%

how should we account it??


Please help.

Thanks.