Dear Sir,

Please clarify notification under ST 26 and 30/2012- in notifn 26/2012 the abatement given for renting of motor vehicle designed to carry passenger as 60 % that is taxable value is 40%

Now in Reverse charge notification 30/2012
service receiver has to pay ST on 40% of the value of service.When preparing ST3 file the A10.6 column under rent a cab is displaying only 60% when putting service receiver and partial receiver column as YES

please solve the problem.

Urgent pls

Thanks
Karthik

I registered service tax on GTA and i collected the service tax for parties ,but one of client(i.e. factory register service tax ) in is order clearly mentioned the not collect the service tax and give me only bill without Service Tax. what can i do , i already register and how to fill the returns the ST-3 , any provision is there please tell me .

Hire charges Rs 10000
less:Excess Diesel given to cab
(50/-*100 litres) RS(5000)

Total to be payable Rs 5000

Whether service tax liability will arise on 5000(i.e., payable amount) or on total amount(i.e., Rs 10000)
Clarify me and can i take input paid by service receiver portion of 40%
Thanks in Advance

We are getting some remuneration from Govt of India for selling Swavalamban pension Scheme to BPL workers. PFRDA does not deduct any service tax on the remuneration as they are saying that the remuneration is paid by Government of India and is not paid out of the subsciption amount received from the workers for the Swavalamban Pension Scheme.Kindly confirm whether any remuneration received from the Government is exemptfrom Service Tax.

Is registration is compulsory for service provider providing services of value
a)Rs. 800000
b)Rs. 950000
c)rs. 1100000

Plz reply soon i am very confused about this.

Thank you

I am in great trouble in filling up the new Form ST-3 for Service TAx (Quarter July-Sept'12)with regard to the following details through screen short or perfect point wise as indicated in the form.
The transactions are:
* Opening balance of CENVAT credit from last quarter Rs 240000/- E.Cess Rs 4800/- and SHES Rs 2400/-

* No service provided in this quarter

* Services Received for Rs 20000/- and it Service Tax Rs 3600/- E.Cess 72/- & SHES Rs 36/-
Anyone can advice me for filing return.

What is the definition of SPECIFIED EDUCATIONAL INSTITUTES under service tax on which service tax is leviable from 01.04.2013 for services provided for renting of immovable property & auxiliary educational services ?

Dear friends,

any body help me for filing new ST3 return?
we are only serivice receiver and how to put values and taxes under ACES file?

for works contract service how to put tax percentage?

thanks
karthik

Dear All

Following are the facts of the case:

Construction of Hotel started in the year 2007-08. Wherein the company incurred various expenditure relating to construction. Major portion of the expenses are payment made project consultant, architect and contractor.

All the above parties have issued service invoice.

Company had taken registration under the service tax act in the year 2007 under the category GTA and Business Auxilliary Service (as it was receipient of Transport service and Business Auxiliary Service import)

Construction was completed in the year Feb 2010 and at the time of completion all the expenses were capitalised and credit pertaining to same was claimed by the assessee. (architect fees, project consultation fees and contractor payments)

Now during the service tax audit the auditor is denying the credit on inputs service stated above as according to him the said services are not pertaining to services which are provided by the hotel.

My question is will the input credit on the said services will be allowed and would like to know if there are any case laws pertaining to same

Kindly remove my confusion as to whether a belated service tax return can be revised or not?? I have got following two different opinions-

I)A service tax return can be filed under Sec.70(1) of the Finance Act, 1994 (“Act”) Furnishing of returns. — [(1)] Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency [ “SECTION [70.and with such late fee not exceeding [twenty thousand rupees,] for delayed furnishing of return, as may be prescribed.]”
Its apparent from the above that the Sec.70(1) of the Act governs both the return filed within the due date and the belated one.
Therefore,a Service Tax return which is filed after the due date, as prescribed under Rule 7C of the Service Tax Rules, 1994 (“Rules”) is also a return filed under Rule 7 of the Rules read with Sec.70(1) of the Act. Hence, a belated Service Tax Return may be revised as per Rule 7B of the Service Tax Rules, 1994.

II)As per provision (Rule 7B) has been incorporated in the rules to provide provisions of filing a revised return. Accordingly, in case there is a mistake or omission in the original return, a revised return can be filed with in a period of 90 days from the date of filing of original return,
As per the provisions of rule 7B a return can be revised only if the original return has been filed under rule 7. Means thereby, a revised return can not be revised again. Similarly, a belated return can not be revised under rule 7B.