Facts :
• Assessee is a association registered under (Mandap keeper Service and Membership of Club ) category with service tax dept.
• Assessee regularly collect annual membership charges and paid s.tax accordingly.
• Assessee is now started club project to provide various club facilities like movie theatre,restaurant,gymnesium ,swimming pool etc for which seprate club building is under construction .
• Assessee is paying to various work agencies towards construction work ,some charged 10.30% of s.tax and some charged 4.12% of s.tax being works contract.

• As per amendment in Cenvat credit rule (effective from 1-4-2011) definition of input service is changed and it excludes some services (architect services, port services, works contract service etc) in so far as they are used for (a)construction of a building or civil structure or a part thereof (b)laying of foundation or making of structures for support of capital goods.


Queries:
1. Is assessee is entitled to take credit of s.tax paid on the architect serivce and works contract service against service tax collected on new membership fees after amendment in cenvat credit rules as above.?
2. What is the meaning of construction of building for these purposes? If service of architect is taken for whole project including lawn area, swimming pool other than building then Cenvat is available for such portions other than building?

what is rate of interest for late payment of service tax?

Dear Sir

I am working for Private company which is registered under service tax for services like Goods Tranport Agency, Erection and commissioning, Consulting engineer and for which we follow the necessary formatilities.

Our company receives rent for table space amount is Rs.3000/- per year. whether we require service Tax registration under Rent ??

Please reply.


Ramkrishna

As have not laid down our owon optic fiber cable in som areas, we have hired lease line from Railtel to carry cable TV signal from our control room to operator end and making payment for the same to Railtel.Hence we have claimed for Cenvat Credit against said input Service, but as per Service Tax Auditor it is not our input service so we cant claim for cenvat credit. So please give your opinion

Sanjay Verma

We have taken Factory on Lease Rent. It includes Land, building and machineries. Ownership remains with lessor only right to use have been given to lessee. No other services are provided by lessor nor operators etc are given.

Whether it attracts service tax? if yes on whole amount or on lnd & building part only.

wat will be rate? can we claim for refund as our final output is nethir taxble under service tax nor under vat or excise?

my client developed a residential complex with 8-flat.are they liable to pay service tax? and if liable on what amount service tax charged?
Residential Complex not build for personal Use.

Would like some clarity in regard to when (Date) an assessee is liable to pay service tax under following circumstances.



A Goods Transport Bill is raised by the GTA on the ASSESSEE on 25th of the month (say January) for services rendered between 1st January to 25th January. But the ASSESSEE receives the bill on 5th of the Next month (say February), by which date he has already deposited the service tax for January without including the amount of Service Tax applicable for this particular GTA bill.


In which month would he be liable to pay service tax for the GTA bill in question. Please provide the section(s) &/or provision(s) under the SERVICE TAX ACT which explains such cases. Dose any liability arise on Assessee in such cases.

Dear Experts,

I am in need of urgent clarification / view from your end regarding below given issue: -

"Developers charge club Membership fees / Legal Charges and other charges from the customer @ 10.3%. But under which code service tax on above mentioned service should be given? As bcoz developers are not providing of core services related to club membership, legal consultancy etc."

Need your view on the same and any reference on the above would be of great help for me.

Thanking you

Who is Called as input service distributer?? Does he is required to get service Tax registration?

Transporter charge service tax in bill , can i get a cenvat credit of the same in my future payment of service tax.
and another question is i am purchasing some materials and transport chgs is included in the bill & service tax is included in transport chgs can i get cenvat credit of the same.