yaa... you are exactly correct Mr.Vikas, but there is a small thing to share with you i.e, Our Organisation provides "Sim activation" facility and "Repairs" to the mobile services. So in this perspective service tax is to be levied. And Electricity ,Telephone and Courier Charges etc are the expenditure incurred by all our branches (more than 100)including service tax.

Here my doubt is, how much amount would we avail input tax credit? Whether 100% of input credit can avail? If it is possible,
how will we account for Input tax credit?

HOW TO BRING A DEMARCATION BETWEEN:
1.CONSTRUCTION SERVICES (IN RELATIION TO CONSTRUCTION OF RESIDENTIAL COMPLEXES)
U/S 66E(b)

2.WORKS CONTRACT SERVICES(IN RELATION TO CONSTRUCTION OF RESIDENTIAL COMPLEXES) U/S66E(h)

PLEASE HELP ME IN THIS REGARD

WHAT I UNDERSTOOD:
WHERE THE GOODS INVOLVED IN CARRYING OUT THE CONSTRUCTION SERVICES ARE SUBJECTED TO VAT OR SALES TAX THEN SUCH SERVICE SHALL BE TAXED UNDER WORKS CONTRACT.
NOW MY DOUBT IS IN ALMOST ALL THE STATES THE GOODS INVOLVED IN CONSTRUCTION SERVICES ARE SUBJECTED TO SERVICE TAX

PLEASE HELP ME IN THIS REGARD
I AM FACING SO MUCH OF PROBLEMS WITH THE CONSTRUCTION OF RESIDENTIAL COMPLEXES

PLEASE

Let me know the difference between the Rule 6(1A) and Rule 6(4A) of Service Tax Rules, 1994 - the details of which are as under -

RULE 6(1A)

"Without prejudice to the provisions contained in sub-rule (1), every person liable to pay service tax, may, on his own volition, pay an amount as service tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period"


RULE 6(4A)


"Notwithstanding anything contained in sub-rule (4), where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be."



QUERY:

In case, an assessee who is liable to pay a tax of say Rs. 10000/- has paid Rs. 15000/- through a single challan of Rs. 15000:

a) Can he claim the payment of Rs. 5000/- ( excess amount) under rule 6(1A) and adjust in subsequent period or this amount would fall under rule 6(4A)?

b) Is he liable to adjust the amount in subsequent period under rule 6(1A) but in rule 6(4A), he has to adjust this amount in the succeeding payment itself ?


As both provisions look similar in nature and effect, please clarify us the difference between the two rules

Dear all,

My client is registered under "Industrial Construction Service" & rendering the services to local Government bodies such ZP, Police Dept, Govt Education institutions in which land cost is not included.

As per notification 26/2012 for this service abatement of 75%/70% cannot be claimed as land is not included.

Now my questions are-
1.Whether he need to amend the registration & get registered under Works contract in order to charge Service Tax @ 4.944%.

2.Whether he will get exemption of the services rendered to above Govt. local bodies?

3.Whether he will get input service tax credit on services given by another works contractor & that service provider also charging the service tax @ 4.944% in his invoices?

Thanks.

Hello Dear Experts

I am working in a service industry.I have a query regarding Service Tax Cenvat Input Credit. Recently Service Tax Department Issued a circular regarding Cenvat Credit Debit Entry. My Query is that we claimed Service Tax refund For the period of Jan'12 to March'12, the officials told me that I should give them a declaration on Letter head that I have debited Service Tax Cenvat Entry in our books so that the Input credit amount will be reduced,if so what will be the Entry in case, I am confused.

Dear Sir,

Can you please guide me about service tax half yearly return ?

In ACES.com there is no utility for half yearly return , so i need to file ST -3 for October - March, a half yearly retun.

How can i file the same ?

Thanking you in advance for your reply.

Actually we are mobile trading company like The Mobile Store, Bigc Mobiles Pvt LTD, & Univercell Etc., we want to know which kind of services available to input service tax credit.. and could you please elaborate

Dear Sir

I have filed service tax return Oct-11 to Mar-12 using online option where the option of save is not there. Only the option to submit was available there.

Now the department notice us that your return was not submitted only save. whereas we have filed the return and submitted the hard copy of return to department also.

The department is saying that penalty will be there as you have not filed the return.

Please Guide.
Thanks in advance

Regards
Raman Dhiman
8679178449

i want know is there a any penalty or implication on service receiver if the service provider has not raised proper invoice. in my case the invoice does not have any details about service provider's regn no and it is not a draft invoice.

I want to know due date for filling service tax return for the period 01.04.2012 to 30.06.2012.(Ist Quarter of F.Y 2012-13)
Please reply soon.
Also Penalty provision if filed late.