Anonymous
17 October 2013 at 14:30

Applicabilty of service tax

Hello Sir,

Please clear the following query-

X LLC (USA) is a wholly owned subsidiary of X India (Delhi). X LLC is providing telecommunication services to clients in India through X India (outsourcing). The client pays directly to X LLC in USD (and not to Indian Company). The Indian company raised invoice to X LLC for providing services to its clients in India and receives payment in USD.

Now, I want to ask-
1. Is it covered under export of services?
2. What is the place of provision of service?
3. On whom the liability to pay ST arises, if any. (Considering reverse charge mechanism also)

Thanks in Advance!!

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dipesh mehta

If we receive an extra amount due to foreign exchange variation, then whether service tax is payable on that extra amount received on account of fluctuation ? Similarly, for amount short received due to foreifn exchange variation ??

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Sushant Mahajan

If assessee is an individual and engaged in the business of financing purchase of goods on Hire Purchase, will Service Tax provisions apply on interest received in this?

Please reply.

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Anonymous
16 October 2013 at 18:14

Restaurant service

if a hotel is having ac restaurant and serving the food to the visitors who come to restaurant and also serving the food to occupier of rooms in the hotel in their rooms. would service tax is levied.

in the above situation if the hotel is having non ac restaurant but having ac is their rooms and air heating system in lobby etc would the service tax is levied

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Abhay Sikerwar
16 October 2013 at 10:37

St-3 efilling

Dear Sir
I am filling ST-3 return for Tour Operator company which claims abatement of 75% and 60% according to service tax notification 26/2012
It means the tax rate is 3.09 and 4.95 so service tax is 3% and 4.80%.
But after e filling the return it got rejected error was that the service tax rate 3% and 4.80% is not valid for Tour Operator.

So Pls tell me how to fill the return and previously it have been accepted but for Oct12 to March-13 got rejected....

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Anju
15 October 2013 at 16:12

Service tax on works contract

Hello all,
I am little confuse about wct deduction.
is anybody there who can help me?
I have to raise to bill to our contactee under works contract. and confusion is that we have to deposit wct on behalf of contactee they have been paid full amount to us inclusive all taxes. I have to raise rs. 600000 invoice which includes service and wct as well. Should i calculate wct4.2% on contract value+ service tax included or only on contract value. because if contractee would deduct wct, it would be on total value included service tax. than make a payment.

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Anonymous
10 October 2013 at 13:06

Director's remuneration

A whole time director holds shares in the company and remuneration is being paid to him/her. Is company liable for sevice tax in regard as some views saysthat he is owner of the company too and does not hold employee relation with the company.

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Anonymous

Dear Experts,

Need your professional opinion in this case-

One of our clients is engaged in doing the jobwork for the garment industry (at present an 100% EOU). The jobwork includes certain type of design work, embroidery work, adda work, hand work etc on the stiched garments received from the company. The client is a proprietor and employing 15-20 number of workers for getting the jobwork done.

My query is that whether the work done by him could be covered in the Exempted services as per Not. 25/2012 dated 20/06/2012 in point no 30 (c) which specifically says that

"any goods on which appropriate duty is payable by the principal manufacturer"

Also please guide if any other registration he needs to take.

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CA ABHISHEK TEKRIWAL
09 October 2013 at 20:20

Works contract

A proprietorship concern is engaged in providing "Construction services other than residential complex, including commercial/industrial buildings or civil structures"
It is charging gross amount of Rs.47 Lakhs for a contract.In which they Used material of Rs.25lakhs(Rs.20 Lakhs Material +Rs.3 lakhs Excise duty +Rs.2 Lakhs Vat)and it is also taking services of a labour contractor who charged Rs.10,30,900(10,00,000+ Rs.30900 for service tax 12.36% x 25% as reverse charge is applicable and Balance 75% is also paying)now Questions are:
1.Whether TIN number is also required for material used?
2.In which manner we will issue bill ?whether we will charge both Service tax and Vat separatly?
3.is there any option of composition
(Abatment)scheme?
4.what amount of service tax would be payable in both case??Input Credit of Excise,Service Tax,Vat can be availed or not??
5.whether reverse charge will also applicable in this case of work contract as individual is providing services to company??
please help me...very urgent....tried alot to solve but could not...Thanks

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karan
06 October 2013 at 14:29

Registration of service tax

Query : i had rented Property at bangalore. and i am residing at kalyan. i had other rented properties also at other places.can i have registration of service tax at my residential address ?

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