Restaurant service & accomodation service are made liable to tax from 1.5.11. Notification No 1/2006 exempts 70% / 50% of amount received from tax. Condition is that the assessee should not avail cenvat credit and should not avail benefit of Noti 12/2003.
Notification No 6/2005 (small scale exemption) exempts gross amount charged towards taxable service upto first Rs.10 lakh. The value of "Wholly" exempt service is to be excluded from rs.10 lakh (Explanation B of Notification 6/2005). In case of hotels / restaurants, the exemption is partial. (50% & 70%). Question is : For calculating exemption of Rs.10 lakh, whether 30% or 50% as the case may be should be taken or full amount should be taken? Example : Restaurant sale amount : Rs.14,00,000/- Working 1 : 14,00,000 X 30% = 4,20,000/ - It is less than Rs.10 lakh so no service tax. Working 2 : 14,00,000 – 10,00,000 = 4,00,000 is liable. 4,00,000 X 30% = 1,20,000 taxable. Service tax 1,20,000 X 10.3% = 12,360. Which is correct ? Dept. stand is working 2.

Sir,

A person provides manpower recruitment service. This is first year and the turnover have exceeded 9 lacs. Thus he had registered himself under service tax.

Also he has paid the applicable service tax for the last two quarters WITHOUT AVAILING THE SSI EXEMPTION.

However he is eligible for SSI exemption during this first year. And if that is the case, whether he is eligible to claim exemption by adjusting the tax in remaining quarters.

Also suggest if any other remedy avaliable.

Thanks.

In case of gta the duty to pay service tax is on the recepient of the service if he is covered under the onus to pay
service tax is applicable in case where the charge for individual consignment is more than750 rupees and 1500 in case of multiple consignments
my query is that if service tax is applicable and gta rule of recepient paying is applicable then should the gta charge service tax in his invoice raised on the service receiver????
i mean the gta isn t going to get the s tax amount as it will be paid by recepient to government
so should he mention stax in his bill or not??????

Dear expert,
One has registered under sevice tax act in 24/08/2009.(provided he has not provid any service during that time) now ,Jan 2012, he want to cancell his registration.
So tell me what i do.
wheathet......
1. first file all half yearly returns and then surrender ST-2 ....so, what are total penalty amount in that action.

2. Finally Surrender ST-2 form through online. In that case wheather Deptt accept my cancellation...

What are those action that Deptt. will take against him in both above option



Thank in Advance...

DEAR EXPERT,
PLZ CLEAR MY CONFUSION , WHEATHER EXEMPTION OF SERVICE TAX UPTO RS. 9 LACS IS AVAILABLE EVERY FINANCIAL YEAR ?
FOR e.g. IN FIRST YEAR AMOUNT REEIVED IS RS.12 LACS SO,HENCE TAXABILE THEN IN SECOND YEAR AMOUNT RECEIVED IS RS 5 LACS , WHEARTHER IN IInd YEAR IT IS EXEMPT FROM TAX OR NOT ....

sir,

I am taking commission against targeted sales.Actuall condition is that If I achive the target of sales at arount 12000 mt. up to dec.11, then i will get @ 200/- P.m.t in this sales tonnes. otherwise i will not get any commission.
and If i got the commission through bill has been raised on 12/01/2012 against that , so, is the liabel of service tax as per point of taxation procedure. or i have to pay interest on that or penality.
Actually this contact is continious from April.2011 , the whole sales is up to dec.11.
So, Please guide us.
Thanking you.

dear sir
can we take cenvat credit on machinery purchase (becaz dept auditing people said you can utilise cenvat credit on machinery

thks in advance

hi ,we are the manufacturing co & we also make & give job work of some party ,we registered under excise deptt.but not registered under service tax deptt. (1) is service tax registration compulsory ? (2) can we take service tax input of service tax invoices without service tax registration ?
Please tell me anybody quickly. i wiil be gratefull to you....

Dea Sir

We have paid Service on Transporation bill. in this regards Can we Avil service tax credit in Cenvat.(Excise Retrun)

Awaiting for reply

Regards
Kiran Satdive

we are in Hotel Business we requesting you give clarification for the given bellow.

01. service tax is applicable on the Guest Laundry charges which we collected?

02. service tax is applicable on the Guest Telephone charges which we collected?