Dear Experts,
Pl address following issue-

Company engaged in construction & development activities. Co. has not started yet to providing a Output Taxable service as, Various projects are under development.In relation to one project co has utilized a import service. Now company are under obligation to pay service tax on Import Services under reverse charge mechanism. The relevant dates are follows-
Date of ST Reg- 28/04/2012.
Date of Service Invoice- 15/05/2012
Date of Payment to Foreign Party-22/06/2012.

Now, my question is-
Whether co can availed a Service Tax credit of above ST payment against ST liability will be arise in future ???

Thanks.

One of our service provider of manpower supply provided service in June ,Bill raised in June but he was paid in July'2012.

Is reverse charge of service tax applicable on his bill ?

dear Sir,
Please advise me on my following query-
we have purchased a new office from the builder. he is doing construction of our new office as per drawing.we are paying him amount on installament basis means compelition of specific work. earlier he was not chargeing the Service tax on basic installament. but now when he ask for next installment he has add service tax @ 3.09% on basic amount.when I ask for explanation he told that in earliar also there was service tax but not collected from you.
Now he is ready to give us the already amount paid plus service tax amount bill. and ask us to paid service tax amount.
My query is -
1) can we availed the cenvat credit on service tax charged after payment.
2) can we take one bill for all installment amount paid.

Kindly guide me on above issue.thanks in advance.

SAGAR

Dear sir,

Can we avail servicetax credit on the computer generated bill issued by a bank, which is not signed by the authorised person of the provider of service.

Thanks & Regards

Shruthi

I have a business where we collect money from flat owners of a residential complex for maintenance, electricity, security etc. All manpower is provided by us. we meet all expenses out of the collection money. Any extra expenses is done by the construction company as the complex is not yet fully occupied. We take very little commission for manpower supply only. Under these circumstances is service tax applicable? If applicable then how I calculate the assessable amount for tax calculation? PLZ HELP."IT SHOULD BE NOTED THAT THE COLLECTION BUSINESS IS PROPRIETORSHIP"

We are working in a PSU where PicK Van has been taken on rent whether we are Liable to Pay service tax under reverse charge . Since Revesre charge applicable on Motor vehicle designed for Carry pasanager but pickup van has been not disged for carry passanger.

Hi,

We are a Mumbai based company and we work for a company based in USA to help them locate call centers and perform all the quality checks on a regular basis.

For this service we get paid a commission by the company is USA.

We basically try to provide any service that we can to ensure that our client in USA is happy and the quality is maintained.

I'd like to know if we have to pay service tax since we invoice the client in USA and we get paid in Forex by them.

We dont have any payments from the Indian call centers.

Any help in this regards would be great and any references would be nice.

Dear Expert

Kindly advise urgently

1)Is Service tax applicable on the commission received in US Dollars by an Indian rep.compnay in India from a foreign principal company towards marketing its products to customers in India.

I think no service tax is applicable on commission earned in foreign exchange as per under Service tax circular no. 111/05/2009-ST and 141/10/2011-TRU which says that the benfits of the services by agent/rep. accrue outside India. This also gets verified under the ambit of Export of Service Rules, 2005 on which no service tax is payable if commission is in foreign currency.

2 But now With effect from 01.07.2012, is the situation changed? Rule 9 of the Place of Provision of Services Rules ( Notification 28/2012 dated 20.06.2012 effective from 01.07.2012) provides that in case of Intermediary Service Provider, place of provision of services shall be location of Service Provider. What is its implication?

Will commission earned in in Foreingn exchange still be considered as Export of services and hence no service tax on it.

Kindly confirm on above and oblige.

Thanks and Best Regards

Binny

As per draft circular no. 254/127/2012 dated 27th july 2012, it says that "Services of a director on the board of a company have now become taxable. A director may be appointed either in an individual capacity or to represent an entity (including government) who has either invested in the company or is otherwise authorized to nominate a director. When a director receives payment in his personal capacity, the same is liable to be taxed in the hands of the director. However, where the fee is charged by the entity appointing the director and is paid to such entity, the services shall be deemed to be supplied by such an entity and not by the individual director. Thus in the case of Govt. nominees, the services shall be deemed to be provided by the Govt. and liable to be taxed under the exclusion sub- (iv) of clause (a) of section 66D of the Finance Act, 1994 i.e. support services by Government to business. Such services are liable to be taxed on reverse charge basis."
So whether every director has to get himself registered under service tax now and even he is not getting any directors remuneration then also he has to file NIL return ?

Please explain
thanks & regards

WE ARE MANUFACTURING PVT LTD CO. WE HAVE A TURNOVER OF AROUND 50 CR. WE ARE GIVING SOME PRODUCT OUTSIDE ON LABOUR JOB. LABOUR BILL IS AROUND 6 LAKHS P.A. PER VENDOR AND THEY ARE NOT REGISTERED UNDER SERVICE TAX. WHETHER WE ARE LIABLE TO PAY SERVICE TAX ON NEW REVERSE CHARGE MECHANISM.

HOW MUCH SHOULD I PAY?

REGARDS,
JATIN PARIKH