The aggregate value of services were less than 10 lacs. Had registration in service tax in 2014...Also did not collected service tax from customers in 2014. CA guided not to pay service tax as not liable. Now in 2022 served with show cause notice related to that year 2014 having huge penalty. The liability to pay service tax now is even valid or not ?

Dear Experts,
My client was discharging Service Tax from his Service Tax registration in Delhi. Another Service tax number was wrongly allotted to him from Lucknow. Our client has given proper application of surrender to jurisdictional officer in March 2017 for wrongly allotted ST Number. In July 2020, based on 3rd party data (26AS), Letter was issued from Lucknow for inquiry of payment of Service Tax against which reply stating the fact that Service Tax was discharged from registered office in Delhi on 25-08-2020.
Show Cause notice was issued demanding full Service tax, Interest & penalty without considering reply submitted by us. Show cause notice was not delivered to client as address mentioned in wrongly allotted Service tax number is not being used by client. on 12-04-2022, order of Asst Comm (Adj) was handed over to client confirming demand of Service Tax, Interest and penalty wherein it is clearly mentioned that in-spite of sending many letters, no reply was submitted by assessee whereas reply was first letter was submitted. Now my client has no option except filing appeal
this would be my first case of appeal hence request to experts to guide:
1. How to draft Statement of Facts, Ground of appeal and prayer (if draft can be shared for similar case or other case of Service tax, it would be very helpful)
2. Whether Appeal to be filed in ST-4 as per earlier law.
3. What other thinks should be taken care of while perusing the case.

Thanks in advance

Hi,

We have received the order against our SCN and in the same, the officer has denied our input tax credit as it was not recorded in service tax returns. The input tax credit invoices are of December 2016 and January 2017.
My question is, from when do we calculate the interest on the denied ITC and at what rate? I believe there's two rates for paying service tax interest. (24% if service tax is collected and not paid and 15% if service tax not collected and not paid). In which situation do we exactly fall?

Dear Experts

kindly provide me reply against notice of service tax payment in account of Royalty paid on Mining.

Sub: Un-priced Technical Price Schedule vs Encrypted BOQ Template Price Schedule – Taxation Clause – Request – Reg.

Sir,

Humble request to Experts for clarification on the issue of Tax applicability Clause:

Ours is a small scale MSME laboratory established by unemployed Graduate Brothers in Vizag district running on shoe-string budget. We were awarded AMC work by one institution during Dec 2020. Against submission of 1st Quarterly Tax Invoice, the approving authority replied that “As per the Agreement Page no: 38 &39 All quoted rates are inclusive of GST and the same were accepted by you. In this regard kindly submit the revised invoice with inclusive of GST Amount”.

In order to facilitate, kindly find below the contents of pre-existing factors for your kind perusal.

PAGES 38 & 39 SIGNED TECHNICAL DOCUMENT COMPRISING PRICE SCHEDULE

Sl. Item Descrip- Qty Units Rate inclusive Total Amt inclusive Total Amt
tion of all taxes of all taxes in words

BOQ TEMPLATE PRICE SCHEDULE
(This BOQ template must not be modified/replaced by the bidder and the same should be uploaded after filling the relevant columns, else the bidder is liable to be rejected for this tender)

Sl. Item Descrip- Qty Units Estima Basic Rate Total Amt Total amount
tion ted Rate in fig to be Without in words
entered by taxes in
the Bidder Rs. P

During this pandemic situation services rendered for “EXCLUSIVE OF TAXES“ would become a great blow on our financial stature. It may kindly be noted that Technical Bid document page 6 wherein it was indicated that “ Please note that Rates should not be quoted in the Technical Bid. Only Commercial Bid should indicate rates and should be uploaded on e-procurement portal."

Learned Experts are requested for issue of suitable directions since Rates Quoted on the basis of BOQ Price Schedule (without Taxes) Clause. Your valuable directions not only helps us to come across financial crisis but also helps us to render services without any encumbrances.

Look forward to receiving your valuable suggestions. Thanking you Sir, in advance.

Best regards,
Yours faithfully,

DSA Rao

I used to buy recharge in 2015-2016 through distributors of Idea,voda,Airtel and use to sell through mobile app or website,as service tax exemption was for all to distributor or agent.
Service tax not applicable too for reseller or online seller, can we get proof,old case judgement so that we can have proof to prove it...plz treat it urgent.

Services rendered including some amount of equipment. Whether cost of equipment could be reduced from service receipts for calculation of service tax. Caselaws if any.

I was registered under Service Tax & currently my Service Tax Audit is going on. I had taken 2 shops on rent to carry on the business (same business in both shops in same name & nature). But, at the time of registration under service tax I mentioned only 1 shop.
Now, the officer is disallowing my CENVAT Credit by 50% as I registered only 1 shop to service tax. So, what can I do now...???

Please guide how to file Appeal against an ex parte adjudication order under Service Tax for FY 13-14 in case of a person who is not registered under Service Tax and now registered under GST? How much appeal fee is payable ? How to file the appeal electronically or physically ? How to make pre-deposit without service tax registration number. Kindly guide. Thanks

Is it necessary to update the Serv. TAX Site, with the details of new owners when the business is sold.GST and Vat/Ptrc sites have already been updated.