The description of work is construction of 200 mm diameter tubewell supply and installation of submersible pump sets and commissioning of tube well with 5 year defect liability in rural area . This work is awarded by Government and its use is non commercial. The work basically involve deep drilling with machine and then lowering of casing pipe, delivery pipe, cable and submersible pump, fitting and installation of electric penal and commissioning of tubewell for water supply. It is a public utility work. . It is a composite work of drilling, supply and installation of pipe, motor and commissioning thereof. Whether this work is liable for service tax ? if it is liable to service tax then under which category under which clause it falls? If it is exempt then under which clause it is exempt? What is the position in 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16? Please guide. Also Provide relevant case laws.

Dear Sir,
One of my client (Individual) received commission from foreign Company (No office/ PE in India) for selling of goods in India. My question is S. Tax is applicable or not...? If applicable then he is liable for reverse charge or will enjoy exemption limit of Rs. 9 lac...?

Dear Experts,
From 1/4/2016 will ST annual return
Also be file along with the half yearly
return if yes what its criteria..

Regard
Anuj kumar

What if service tax is paid in unregistered Account Code and return also filed giving CIN of challan bearing wrong Account code?

In case of JDA, developer has to pay service tax on flats handed over to Landowner based on the value equal to the amount charged by the developer for similar flats. In this situation:
(i) whether Developer is entitled for the abatement of 70% (Not. 26/2012)?
(ii) Or he should charge service tax on 40% of the value considering it as works contract?
(iii) Whether Developer has to pay service tax on total value of similar flats without abatement?

Please any one send me decision of tribunal in the case of M/S Nagarjuna Construction Co. Ltd VS CCE 2010

Dear Madam/ Sir,


I have an urgent query with regard to cenvat credit of input service tax paid on exempted and taxable excisable goods in which approx 95% of goods is exempted . Can this cenvat credit of input service tax paid be utilised for payment of output service tax.


Please reply in details giving reference of section , case laws , rules of cenvat credit since I have to be detailed in explaining myself to CBEC for show cause notice by CBEC to my client .



An early reply will be highly appreciated


With Regards


SONIYA AGARWAL

whether Service tax exemption of 10,00,000/-.....is applicable every year or how it's effect...???

Dear All,
Suppose Mr X Doing Guest House Business under name of ABC Suite. Date of Registration 25-09-2015. Turnover in first half (25-09-2015 to 30-09-2015) was Rs 523400/- and for 2nd half Rs 1408000/- i:e total Rs 1931400/-. Assessee file ST 3 of both half on nil basis. Now in april wanted to shut down the business.

My question:
1. Whether assessee covered under 26/2012 entry number 6 (Assessee is not covered under entry number 18 of Mega exemption entry number 18).
2. Taxable Amount
(a) Rs 931400/- (Rs 1931400/- - Rs 1000000/-) (i:e will not covered in any notification
(b) Rs 558840/- (60% of Rs 931400/-) (covered under 26/2012 + SSP Exemption of First 10 Lakh )
(c) Rs 1158840/- (60% of Rs 1931400/-)

we are running a guest house having tariff of some room categories below 1000 and some room categories more than 1000 so can we claim exemption on room rentals receipts below 1000 if our total receipts are going to crossed 10 lakh from room rental receipts of less than 1000, in this case Registration is required or not.