Suppose company A is reimbursing transport charges to supplier for supply of goods separately and supplier pays to the transporter.
My query is, liability to pay service tax against GTA is of supplier(supplier is individual) or company A ?

Dear Experts
One of my client is providing Trucks / lorry to a builder. on contract basis. The builder use that trucks to transport there raw material (mixture) from their plant to different locations/construction sited. Please clarify under which head of services it is covered and what rate of service tax applicable as the builder arguing that he is not taking any service and hiring the trucks on contract basis which is not attract service tax. Please mention relevant notification number, if any.

Thanks & Regards,
Mahesh Vats

Can commission agents operating in the travel space, - air, rail, bus etc. avoid payment of service tax by positioning themselves as traders (buyer & seller) instead of a pure agent.

Please let me know the date from which section 66B of Finance Act, 1994 comes into effect.

AT PRESENT WHAT RATE OF SERVICE TAX IS APPLICABLE ON HOTEL INDUSTRY AND WHAT IS ITS PROCEDURE

I want to know is service tax applicable for construction company.
& also want to know VAT is Applicable for construction company.

Mr.A is a Agent and B is a company and C is a Lorry Owner,Now,A is goods transport service provided to B through the C.
Mr.A some receive charges from B and pay charges to C.In this situation,Mr.A is cover under Service tax or not?.

There is a Manufacturing Company. It is registered under Service Tax under Transport of Goods by Road Category. It avails cenvat credit of the services received & utilizes the same against it Excise duty liability. It has it registered office & manufacturing facility at the same place. The billing is also done from that place only. But it has various offices in other states & locations also. Billing is not done from those other offices & location. These other offices & locations are not mentioned in the Service Tax Registration Certificate.

My question here is whether the company can avail the cenvat credit of the services of those other offices & locations? And whether those other offices & locations needs to be mentioned in the Service Tax Registration Certificate?

Dear Members,



Your expert opinion is invited over the following issue:



“A firm in the business of publishing magazines. Whether service tax is applicable on the amount received against the sale of advertisement space in the magazine”



It may be worth mentioning here that the service of “Sale of Advertising Space or Time” specifically excludes the advertisement in print media. Also according to my interpretation of the law, the above firm does not fall in the category of an advertising agency since it is not creating any advertisement material.



I hope that the learned members will provide clarity on the above issue.

No TDS on purchase / sale of goods..