Dear Sir,
A Safe(Almirah) manufacturer who also repaires old almirahs. For repair work he has obtained the service tax registration.

While filing his service tax return, whether the figures of sales business are to be mention in service tax return
or
only repair jobwork will be mentioned in the return.

If sales figures also to be mentioned then in which column of return it should be mentioned?

we are engaged in providing "consultancy engineering service". one of our clients has recd order in Dubai. So, in turn, we are asked to provide service at Dubai. So, we are physically providing services at Dubai but raising bill on our client at Indian address as he has no business place in Dubai. In this case, do we need to charge any service tax on our client?

I have downloaded ST3 return from ACES but m gettning only 2 excel sheets. I am not getting full form. What to do.

I have travel agency business. I have following queries

1)If I do tickets booking for any person and if transfers me in foreign currency but I get amount in INR is this amounts to export of service ? Is there is any benefit for such type of transaction ?
2)what is t/over limit for travel agent if he is buying tickets from agents and selling tickets to customers ?
3)Date of filing Service tax return for quarter ended 31/3/2013 ?
4)what is rate of S.T for international & domestic ticket booking which I should charged and collect from customer . is it on basic price or after charging my margin?
4)What is the S.T applicability on cancellation & rescheduling of Tickets. If i get some money out of this cancellation what is the treatment ?


Please somebody guide

if service provider who is falling for
RCM charges service tax full means
if labour service provider provide labour
servies and he is individual so he has to charge only 25% of value but if he charges
full service tax means if he charges 100%
means 12.36% then as service recevier
what should we do

a limited company has taken a telephone connection in the name of its director & Employee's. the company is paying the telephone charges to the telephone company inclusive of service tax .can the company avail the credit of tax paid on that bill.

As Per Notification of Service tax :-
In the following cases the reverse charge mechanism is applicable only if the service recipient is a company (Pvt ltd/ltd) and the service provider is a non-body corporate (eg individual/firm/LLP).

† Works Contract services

† Renting or hiring of motor vehicle to carry passenger

† Supply of manpower services

In the above cases the service liability will have to be shared both by service provider and service recipient in specified shares eg. on work contracts, 50% will have to borne by service recipient and 50% by service provider .

My Query :- We are in a Running Project for a Hospital , and done many works by contractors , I would like to know that Should We register in Service Tax ? because of we will provide Hospital Services &
Hospitals are not liable to Pay Service tax. Is Reverse Charge Mechanism Applicable on us ?

We are the pvt. ltd. company engaged a Contractor with valuable work order for supply of materials of electrical and erection. Now the contractor raised a bill for Installation, where he charged the service tax amount @12% directly and also ed.cess & s&h ed. cess applied as per norms. The contractor is a partnership firm.

My question is that he (The Contractor) is do the same or he only charged 25% on Service Tax amount @12% ?

I request you to please clarify me my query with notification no.

A Case Study:-
Mr.Gupta in Punjab, is a manufacturer of Stainless Steel Ingots.
Mr. Jain has a Plant in Gujarat manufacturing SS Coil.His Raw material is SS Ingots.
Mr. Hari an Iron & Steel Dealer registered to deal in Excisable goods is also in Punjab.
Mr. Hari contacts Mr. Jain that he will procure SS ingots on his behalf,for which he will charge Re 1/- per KG.
Mr. Hari knows Mr. Gupta & places orders for supply of SS Ingots to Mr. Jain.
Mr.Gupta takes E1 Form from Mr.Jain & C form from Mr. Gupta.
Mr.Gupta issues an Excise Invoice showing Mr.Jain as Consignee & Mr. Hari as Buyer. Mr. Jain on receipt of Duplicate copy avails Cenvat involved on the qty received. On receipt of Original copy, Mr. Hari issues a commercial invoice in the name of Mr. Jain adding pre-determined profit of Re 1/- per KG. No entries are made in RG23D.
The freight is either paid by the consignor or the consignee.
Querry:-
Is this merely an E1 / consignment sale.
Where the profit of margins of Mr Hari is already pre-decided on the basis of the qty. sold. Should not Mr Hari be considered
a commission agent under Business Auxillary Service(services of procurement of goods on behalf of the client which is an input for
them)and Service Tax should not be paid by
him on the margins earned on such transactions. Merely the fact that only the invoices and the money is routed through him and no CST/freight/any other costs is borne by this middleman, Why his margins can not be subjected to levy of Service Tax.

The Trust registered under BPT act, 1950,having name Maharashtra Judicial Academy and education center and Indian meditation institute, but it is not government body.it uses the premises of government for providing professional education to government officer like Judge, police etc. It receive income for accommodation, food charges, registration fees from different bodies. for registration under service tax what should be select. eg for builder we select works contract, construction of residential or commercial whatever.