Query: What is the taxable event in the following cases for Builder

1. Advances received, however construction not started ( means no services have been provided) nor agreement for sale entered

2. This is more practical where Builders enters agreement under 20:80 scheme, where 20% Advance is received and Agreement is executed and balance 80% amount is due and receivable at possession.

In this case whether Service tax would be payable to the extent of
a) Only on 20% of Advance ( being recd) at the time of receipt and bal. 80% on possession
b) 100% of agreement value ( Since agreement entered) - though services are not provided in full

Kindly request your response, as this is practical case of my client.

If any legal advocate, charges any professional fees to business entity for providing legal consultancy, on which TDS u/s 194J has been deducted, then is business entity liable for service tax on reverse charge basis? Can he deny from liability stating that the fees were professional & not legal?

Dear Experts
We Pvt ltd company pay the transportation charges to the vehicle owner on transporting our goods from our place to the place of buyer

and the Vehicle owner does not issue any invoice / consignment note

then I want to know whether we are liable to pay service tax on such amounts in absence of any invoice or consignment note

Kindly make me clear

Goods transport agency” means
•any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

Dear All,
I have a query..One of my client has started his online shopping website and i m not sure whether he requires service tax registration.
Please help me out in this whether he requires service tax registration and if yes then under which category and at what point service tax is applicable in this case.


Thanks in advance

One of my clients is acting as a Buying Agent in India for a Principal based out of India.
His business primarily is to help his Principal, who is outside India, to buy premium see food products from India and selling them in his own country. In return, the agent gets a commission based on a %age of value of products bought.
My query is:-

1. Whether the activity carried out by the agent is a service ?

2. If yes, whether the service tax would be applicable given the fact that principal is based abroad ?

I have read somewhere that buying and selling agent's (like above) activities are out of scope of service tax.

Will service tax provisions be applicable on the service of giving hardware and networking training to students?

Please reply.

For a company as a serv provider,in the m of sep13, serv tax bills raised by Co.is :
Amt raised Rs.45000
Add: serv tax 12% Rs. 5400
Add: Ed cess 2% Rs. 108
Add: H Ed cess 1% Rs. 54
-----------------------------------
TOTAL Rs.50562
===================================
Output serv tax above is Rs.5562

For the same period, serv tax bills received by Co.is :
Amt raised Rs.60000
Add: serv tax 12% Rs. 7200
Add: Ed cess 2% Rs. 144
Add: H Ed cess 1% Rs. 72
-----------------------------------
TOTAL Rs.67416 ===================================
Input serv tax above is Rs.7416

Query:
Since input tax credit is more that output tax, I have not made any payment. But how to show it in serv tax return as it is asking for challan sheet to be completed.
Pl guide.

Dept. is issuing SCN to simcard/ recharge distributors for service tax not paid on difference of MRP and distributor price for four years ( 2008-09 to 2011-12). Is distributor liable to pay tax? If liable, can the telecom company take CENVAT for 2008-09 to 2011-12 now.Pls give relevant provisions and case laws if reported.

Folks,

Please do let me know, whether interest on loan paid to foreign bank(not located in India) or the associate enterprises (whose place of business is not in India) is taxable in service tax under Rule 2(1)(d) under reverse charge mechanism as per Rule 3 of place of provision rules.

if so, please cite the relevant notification or circular for update

thanks and regards.

Dear Sir,

I have filed the ST-3 on 25.10.2013 of my client who is restaurant service provider, they are also providing the service of banquet hall but registration of client is done on single service head (under restaurant service & not in banquet hall service) because banquet hall is ancilliary to restaurant service but we charging 4.944% & 8.652% for restaurant & banquet hall services respectively and the same is timely deposited to government. If banquet hall is not provided for seminars, parties etc., then restaurant will not be able to run efficiently.

The status of ST-3 is showing as rejected due to two rates of services provided in the ST-3 (i.e. 4.944 % 8.652%).

Sir what is remedy for us ? Kindly guide us ??