A manufacturing concern in respect of one of its manufacturing plant has entered into agreement with consultant for installation of plant and machinery and their related electrical fittings.

Bill raised by consultant will include service tax which will be input service for this manufacturing unit.

Query is whether this service tax can be availed and utilised against excise duty liabilty arising out of manufacture. If not, can this input service tax can be availed and utilised for any other service tax liability(like unit has to pay service tax in respect of GTA)

Please support your answer citing legal provision

Dear Experts,

We are providing Export of services exempt under Export of Services Rules, 2005.

The Application notification Number is 09/2005 dt.3.3.05

when i file e-return online, there is no such notification mentioned under row C2.
If i enter it manually, its invalidate the ST 3 return form.

Kindly help us how to Fill row C2 for the above said services.

Thanks in Advance

We are the Chartered Accountant Firm. In FY 2010-11 I receipt fee for Rs. 1305000/-and I pay the Service Tax on Rs. 305000/- Now the my question is in FY 2011-12 suppose I receipt Professional Fees for Rs. 1435000/-then what is the service tax applicability? We are not issue Professional Fees Bill till 10/10/2011 and we Receipt Professional Fees Rs. 6000/- in May-2011. We can take Rs. 10 lakhs exemption in FY 2011-12. Kindly give the suggestion.


Thanking You.
(Nathuram Kadam)

Pl. advise on below queries along with any rules
1. Can a manufacturer is eligible to take service tax credit against outward transportation.
2. Can a manufacturer is eligible to take service tax credit against inward transportation.

We are the Chartered Accountant Firm. In FY 2010-11 I receipt fee for Rs.1305000/-and I pay the Service Tax on Rs.305000/- Now the my question is in FY 2011-12 suppose I receipt Professional Fees for Rs. 1435000/-then what is the service tax applicability? We are not issue Professional Fees Bill till 10/10/2011 and we Receipt Professional Fees Rs.6000/- in May-2011. We can take Rs. 10 lakhs exemption in FY 2011-12. Kindly give the suggestion.


Thanking You.
(Nathuram Kadam)

if any service provider providing more than one services in which some are exempt and other are taxable then in that case what procedures are there to claim the cenvat on input services or input materials used to provide output services ?

One of the client is running a commercial training for spoken english ( Franchisee) and also provide coaching as an independant units also . Franchisee are giving certain amount per admission to main centre. Now the question arises:

a) Whether the fees collected by Main Center are to be considered by the franchisee centre for computing threshold limit exemption?

provided Service tax no. taken by franchisee is not on the name of MAIN CENTER.

please answer..

I have obtained Service Tax Regn. in the year 2009. Since now I never crossed my taxable turnover for Service Tax above 5 lacs, thus I never charged service tax to my clients but I filed all the ST-3 in time.

Now I wish to cancel / surrender my ST Regn. One of my colleagues advised me "Not to file returns of Service Tax" by that within a year the service tax number gets automatically "Cancelled". Is this correct ?

Dear Sir,
Consultant is providing professional services to Us (Ltd.co.) and they have charged seprate bill for for reimbursement of travelling exp.whether service tax will be applicable on reimbursement expenses ( separate bill), Please clarify.

I had applied for addition of one service online through form st 1. Now i have received the confirmation from the department in online form st 2. Now is it mandatory to get that form stamped from the department physically as department is taking rs 1000 to stamp the same form??