payment of service tax applicable to sub-contractor? Means all my client vehicles sent to company for hire, company charging service tax on their bills, shall we charges service tax on companies? We are not raising any bills to company, company will pay lum-sum amount to us, Kindly guide me.

is construction work undertaken in power plant exempted from tax

Dear All ,

One of my client is doing job work in the factory of say B on the material related to B and after specific norms of quality of the job work he is raising bills on total no. of pieces he completed on a monthly basis . B after deducting TDS making payments to my client through Cheques only . Here he is doing job work alongwith his labour . My querry is
whether he can be taken as a manpower agency ? as he is doing job work alongwith his labour in the premises of B because for become liable in Service Tax his concern is not a recruitment or labour supply agency / concern and further the billing is completely on piece basis already mentioned on the face of the bills he raised. How the Service Tax authority can treat him as a labour supplliers agency ?
another aspect is he is doing job work of the material related to B on which B is paying and assessable under excise duty in that case notification no 8/2005 also exempt his as a job worker also .

My final querry is whether my client can be held liable under service tax in both the mode reffered above i.e.
1. under manpower recruitment agency
2. under business auxiliary service
after reading the above provisions and facts as i have already reply to the ass.comm. and submitted photocopies of the bills given to B , Form - 16 A , copy of bank statment and copy of ledger in B'S books but neither he cross any question to me but now he has given notice to B and asking the details .

Can anybody clarify the above whether my client can be liable under service tax

My e-mail ID : gargbk2001 @yahoo.com

hello to all,
my query is that, whether excess service tax paid by a person can be adjusted in the next service tax payment?
Pls reply as early as possible
Thanks in advance

A Partnership Firm is purchasing chemicals from a limited company which is sold in transit to another entity i.e sec.6(2) sales the format of invoice is follows:

Basic Price xxxxxx
Excise xxxxx
Education Cess xxxxx
H.E.C xxxxx
Sub-Total xxxxxxxxxxxxx
CST xxxx
Sub-Total xxxxxxxxxxxxx
Freight xxxx
Grand Total xxxxxxxxxxxxx

The Freight is paid by the buyer.

There are two questions:
1.Whether Tax is to be deducted u/s 194C for the freight paid?
2.Whether the buyer being not the consignee is liable to pay service tax under Transport of goods by road as a service receiver.

Fact:
A limited company engaged in providing Tower Installation Services by using certain materials which are ultimately transfer to the contractee.

As the installation service includes the transfer of property in goods, the company is charging VAT @ 12.5% on 80% of the Gross Amount Charged (Including Material) according to the provisions of DVAT. As per DVAT provisions 20% abatement will be available in case of composit work contract.

Further, the company is charging Service Tax after availing 67% Abatement under notification 1/2006 i.e. service tax is charged on 33% of the Gross Amount Charged.

By following the above procedure, company is paying tax (both VAT and Service Tax) on 113% of the gross amount charged.

Query:
Can the company pay Service Tax on balance 20% of the Gross Amount Charged by following the Notification No. 12/2003 or Rule 2-A of the Service Tax (Determination of Value) Rules 2006, rather than paying service tax on 33% of the gross amount charged.

does the process of preparation of documents for a company to facilitate ISO audit of the Company attracts service tax?

If so, under what head of taxable service?

Based on my understanding of the service tax, i tell that it might be covered under business support service. But iam not quite sure about it.

Bcoz in service tax, we should initially determine, whether the said service is covered under taxable service or not?

My question is the aforementioned service is taxable service to be leviable under service tax ? and mention the taxable head of service.

as 31st is coming how to calcualte payable service tax on payment basis or accrual basis? pls immediate reply on
deven_vejani@yahoo.com pls.

Dear sir / madam,

Is it Information Technology software is Service Taxable? or AP VAT chargeble?

if chargeble i wasnot paid. for the
FY 04-05, 05-06

plz tell me solution

if taxable tell me percent?

regards.
venkatesh

What is the correct accounting code for Secondary and Higher Education Cess in Service Tax.
Is it 00440252 or
00440426