As per section section 65(105)(zzzm),SALE OF ADVERTISING SPACE OR TIME does not include but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation.

Can i say that sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation is chargeble under Advertisement Agency service?

Dear Sir,

We are registered under service tax as a service receiver ( GTA),Now we have received machine maintenance service from our overseas consultant.My doubt is whether we will be liable to pay Service Tax on such service received as per new changes in Service Tax.Whether we should register ourselves afresh or will the old registraion will do?

Kindly advice on the same

Dear Sir,
If we have not deposit service Tax for the period 01.01.12 to 31.03.12. then we calculate S.TAX 10.3% ON RECEIPTS & Intt. 18% per annum for delay days. will we calculate Education Cess 2% & secondary & h. ed cess 1% on intt. or not ? or only intt. calculate on receipts @ 18% p.a.

Please guide.

Dear Sir,

We are P. Ltd. Company. We are paying remunaration to Director, which exceed Rs. 10 Lac to each Director. Under this case, 1.Company is liable to Deduct service Tax ?

2. Director is liable to obtain Service Tax No. ?

3. Whose liablity to pay Service Tax under this case if any.

This is my status :march

ST EDU SEC
Output Tax 60141 1202 601

Input tax 24749 495 247

payable 35392 707 354

how i can file the return (input credit)

As per notification 15/2012, service tax on hiring of motor is to be paid by both ie. service provider & service receiver as well. There is some percentage mentioned in the said notification. Also it is applicable where service receiver is a company and service provider is Individual/HUF/Firm. My queries are as follows
1. If my company takes service of hiring of motor car from individual who is not liable to service tax i.e his gross revenue is less than 9/10 lacs pa. then is only service receiver is liable to pay the service tax at the given percentage or he is not liable to pay service tax since service provider is not liable?
2. If my company takes service of hiring of motor car from individual who is registered under service tax and if he charges 12.36% service tax in the bill. Then how much should I pay him because as per notification service tax payable by service provider is limited to some percentage so he can not charge me entire service tax.
I hope i am clear with my queries. Please reply.

My query is that what is the main difference between construction service (commercial or residential complex service) and works contract service under service contract?

I have read the relevant definations, but i am not able to understand the basic difference. So please explain me with a practical example.

after reading all stuff, I came to conclusion that if builder sells materials for construction to the developer/contractor then it is Works contract service. But if developer/contractor uses his own material then it falls under Construction Service..

Am i right?? please clarify.

Secondly what is meant by "transfer of property in goods" as mentioned in works contract defination..

I need some clarification in service tax invoice raising.

The resent budget were changed the service tax rate 10% to 12% but the point of taxation applicable or not. because our engineer went site and completed the work before 31.03.2012 but now we raising the service tax invoice to them 12%+2%+1% but the customer agree to pay service tax 10%+2%+1% while signing the contract and also service rendered before 31.03.2012. please clarify

Thanks & Regards
B Madhan

I need some clarification in service tax invoice raising.

The resent budget were changed the service tax rate 10% to 12% but the point of taxation applicable or not. because our engineer went site and completed the work before 31.03.2012 but now we raising the service tax invoice to them 12%+2%+1% but the customer agree to pay service tax 10%+2%+1% while signing the contract and also service rendered before 31.03.2012. please clarify

Thanks & Regards
B Madhan

Our company has raised an invoice on 22nd Mar, 2012 and payment is yet to be received. When is the last date for payment of service tax for the above invoice being the FY 2011-12 closing