Dear Sir,

Please suggest me the Notification No for the Transporter, by which service tax in not Lavey on him.

Sir my client has crossed limit of Rs. 10 lacs for room receipts so he has obtained the STR No.

Now as per act Service tax to be collected only in those rooms whose Declared tariff is more then Rs. 1,000/- and he raised has none of the invoice more then Rs. 1,000/-, hence he has not collected the Service Tax.

Now while return filing whether we have to file 'Nil' Return or we have to show Gross amount collected and show the same amount in the coloumn exempted service and thus taxable value be Nil.

Kindly clear the matter as there is lot of confusion.

A company repairs STB for a MSO in a contract basis. Is it applicable for service tax, if yes what portion of the bill will be taxable, is he applicable for 10 lakhs tax exemption?

Thanks
deepak

At what % service tax should be deducted on GTA under reverse charges if GTA is not registered under service tax.

Since as per 30/2012 person liable to pay to GTA is also liable to pay service tax (100% under reverse charges) provided service receiver is specified entity

But as per notification 26/2012 : abatement of 75 % only available to GTA those are not taking CENVAT credit on input , input service & capital goods taken for providing output service
But GTA those are not registered under service tax are not eligible for CENVAT thus as per my opinion in above mention case we shout pay service tax @ 12.36%

Pls provide your valuable advice

Thank to all

Amit Kumar thakur

Hello,

I have two questions on Service Tax..

Q1. Turnover for the First year of registration is above 10 lakhs & duly paid.
In the 2nd year the turnover falls below 10 lakhs however as the service tax is collected therefore remitted.
In the third year the turnover falls below 10 lakhs and no service tax collected. Is there Service Tax Liability for payment?

Q2. In the 2nd year of registration is service tax applicable if the turnover is below exemption limit? In the above, state if the Service tax is collected only on part of the turnover?

after e filing st-3 the status in aces site shows 'filed',does this mean it has been accepted by department? or will the status change once accepted by department?

2) do we need to submit a hard copy also to the department after e filing ?

what should we do if the status is not changed even after a couple of days?

If one contractor registered under Construction of Industrial or commercial complex, not in works contract service and gross amount charged in the bill/invoice exclusive of cost of land then what percentage of service tax he will be charge on his bill/invoice? is it 33% of 12.36%? but 33% abatement rate not mentioned anywhere in the Notification No. 26/2012-ST dt. 20-06-2012

Kindly resolve

An India company engaged in Providing IT/Web Securities as follows:

Resources in India are accessing websites of Foreign companies through VPN(Virtual Private Network) or they are using remote access to monitor the websites of foreign Companies so as to prevent them from hackers and all.

Please tell me where is the Place of Provision of Services in this case. Please quote any case law or live case study so as to substantiate the same.

Hello all
The assessee is a service provider involved in giving machines on hire. He had purchased machinery on which CENVAT input was taken on Excise duty paid and input was utilised against payment of Service tax as per law.

Now he has sold the machinery and proportionate CENVAT credit is to be reversed. We charged the amount in the bill and deposited the amount in cash through Challan to the govt.
Now the issue is that there is no specific column in ST3 where we can show this amount.
The only place where the reversal of CENVAT on capital goods is mentioned is in column I 3.1.3.5 but it takes amount only if there is CENVAT input in the current period, which in this case is NIL.

If we show the amount in Gross receipts column, it is technically wrong because no services were rendered and the returns will not match with P&L A/c for the year.

Kindly advice.

Q. a company hire contract labour for construction ,then it is covered under Reverse charge in service tax because of man power supply or works contract?