As per notification no. 46/2012 of service tax, security services has also been covered under reverse charge mechanism wef 7th August 2012. For reverse charge mechanism, point of taxation is date of payment in respect of the persons required to pay tax as recipients of service. My query is as follows

Consider the case where - the vendor bills which are raised before 7th August and my company will be paying the same after 7th August -

So in the above case, as per recent notification my company have to pay 75% of service tax under reverse charge on security services wef 7th August 2012 at the time of payment to vendors. But that vendor must have paid the full service tax while booking the invoice as it is payable on accrual basis. So vendor may not agree if we pay only 25% of service tax amount to him. Is there any clarity on the same. Please help

1. client having restaurent with air conditioner but without liquor license. He was provice the food, beverages etc.

2. client having the restaurent with swimming pool.

3.client having the restaurent with amusement park.

In the above case what is the applicability of serivce tax.

please sent the reply

Thnaks

Regards

Sanjay Singhal
CA
Balotra/Barmer

sir i want to know what is treatment for bus/rent for service tax under reverse charge mechanism for non abated value
contraster is showing 4.94 service tax
(40% of basic amount)
so i want to know this reverse charge mech i.e.60% for provider of service and 40% for recipient of service .then service tax i.e.4.94% have to devided in 60% and 40% (i.e.2.964 % for provider and 1.976% for recipient)please elaborate with 100 Rs Examples

Thanks and regards

Sharad Jadhav

sir, a proprietor ship concern registered under rent on cab service was charging service tax after availing abatment of 60% on bills raised to companies and individuals till 30.06.2012. From 01.07.2012 , wheather service tax will be paid by service receiver (company and/or individual) or by service provider as earlier.

My query regarding the notification is can a director can claim for exemption of Rs. 10,00,000 and thus there can be no liability of Company to pay service tax on its service.

I want to register for a service tax i want the service tax number as proof in the bank as they are asking for my current account for kyc but my turnover as not exceed rs 9lakh can i get the service tax number his their any problem to obtain service tax number without exceed the turnover kindly help me.....

Sir
One of my client "A" getting sales commission of Rs.50 Lakhs from "X".In turn "A" is paying part of the commission of Rs.15 Lakhs to "B".But "A" is paying service tax on total amount of Rs.50 Lakhs.Now I want know the service tax liability of "B".

kindly give me details regarding service tax comisionerate and codes for:

outdoor caterers services in tamilnadu, sriperumbudur taluk, kanchipuram dist, urapakkam.

Whether Cenvat credit is eligible for service tax paid in respect of Garden maintenance in a factory.

Service tax payable for the march month to be paid by 31 March.
If it is paid in april can we make provision of interest on late payment of service tax as on 31 march in the balancesheet or shall we make provision of only service tax portion.