excess paid service tax can be adjusted against Reverse charge tax liability, whether it is possible to set off.

Dear Sir/Madam


The Client is providing Air Travel Agency Service and is liable to pay service tax on specialised rates on domestic and international travel. After the introduction of Swachh Bharat Cess these rates changed to .725% and 1.45% respectively with .025 and .05 being the amount of Swachh Bharat Cess. The Aces website rejected the Xml file uploaded on 28.04.2016 stating that the above mentioned rates are not valid. Kindly advice on the same as to how the return is to be uploaded in this case.

The bank has received ATM NFS charges at the end of the month. Actually, every month, either there is income or expenses as regards the ATM is concerned. This is specially due to the fact that a particular bank, who is member of ATM NETWORK, the charges of ATM are either debited or credited to it depending upon the pattern of use of the ATM machines of the customers of various banks. In a way, there is income to bank if other bank customers use this bank's ATM machine. Conversely, it may be expense to the bank, if the customers of particular bank are using other bank's ATM machines.
Our query is whether we should take net of income-expense or whether we should treat these two events seperate?

Kindly reply.

Our client being a service receiver is paying service tax on GTA service. while making the payment to transporters they usually deduct certain amount due to shortage quantity received , penalty , Falling price of diesel etc. They are discharging service tax liability on value after deducting the above. My query is whether they are right by doing so ?

A client is engaged in airport cleaning which includes :
Heavy Mechanised Cleaning Machines - 20-30 Lacs Cost
Lift Machines for Outside cleaning
Chemicals
Airport Authorities are taking 70% abatement and pay ST on balance ( As WCT-Works Contact)
Service Tax Says it is cleaning contract and no abatement is allowable.
Seek opinion as to abatement ?
Whether Excise Duty on Capital Goods i.e., machinery used for the purpose will be eligible for cenvat credit.

Hello Everyone,

I paid service tax of Q2 in Oct 2015 and for Q3 in Jan 2016. Later on I came to know that the service is exempted. There is no other service during the year. Hence no liability of service tax.

So I want to know where I should show it in my service tax returns. As advance in Q3 - Q4 return. or no action in current year. Show it in advance when the liability arises.

I am currently providing electrical contractor and maintenance services to PWD, MP however department is not paying me any service tax. They are saying that the services provided to the state govt is exempted under finance act whereas as per my CA service tax has to paid on the amount received in bank.
Please suggest me whether am I liable to pay service tax or the services provided to state govt is exempt. Even If I am liable to pay service tax on the receipts then how can I get this service tax from the PWD as the service tax is Indirect Tax.

1. I have received a bill from one of the vendors Dt: 15 Mar -16, with 14.5% ST (Advertising Agency Service), i have not paid him any amount in last quarter, so while paying him now in Apr-16 or May-16, can i use ST amount for Cenvat Credit in current FY 16-17 H1 return.

2. I have received a bill from one of the vendors Dt: 09 Jan-16, with 14.5% ST (Advertising Agency Service), i paid him complete amount in Mar-16 itself but forget to use Cenvat Credit so can i use ST amount for Cenvat Credit in current FY 16-17 H1 return, if yes what entry i have to do in accounts.(Balance sheet).

I have not done any provision in FY 15-16 H2 return for both the above cases.

Hi,
Pls advice me how to fill ST-3 to claim Mega Exemption of 10 Lac. While filling ST-3, it is automatically calculating tax and no option to nullify the tax liability.

Is the taxable turnover to be disclosed NIL upto 10Lac or is there any other way.

Transport of passengers, with or without accompanied belongings, by a Stage carriage falls under the negative list entry (o). Therefore there is no levy of service tax in this case. However, Mega exemption notification serial number 23 exempts - Transport of passengers, with or without accompanied belongings, by (bb) stage carriage other than air-conditioned stage carriage Why is it also mentioned in the exemption notification when there is no levy in the first place? Also why no exemption is provided to air conditioned stage carriage? Please resolve my queries. Thanks.