Dear Sir,
We seek the following clarification.

We are engaged in the manufacturer of CI and SGI Castings falling under Chapter 73. These Castings are subjected to machining in our factory or on job work basis from outside. The goods are cleared on payment of duty as Castings or Auto Mobile parts as the case maybe. We avail Cenvat credit of Central Excise duty on Inputs, Capital Goods and Service Tax credit of GTA.

Three years back we hired a factory shed situated at a distance of 1 km from our factory. We have some machines in this shed for the purpose of machining. We get our machining done on our Castings from this shed also. This unit is recognized as Unit No. I (Machining Divn,), Since no manufacturing activities are undertaken in this shed no Excise registration was obtained. We send Castings under Rule 4(5)(a) challans and get them back on job work basis. The workers in this unit are our workers and salaries are paid to them by us.

The owner of the shed charges us Rent and recovers Service Tax also through his bills. Since we are manufactures of excisable goods, we feel that we can avail the Cenvat Credit of Service Tax on rent paid by us. The local officers are objecting to this. Kindly offer your views.

Hello,

Just wanted to know if for late filing of service tax return, penalty is Rs.1000/- if delay is between 15-30 days.

But is it for each service Rs.1000/- that assessee render or for whole assesse code or service tax no.consolidated Rs.1000/-

Please revert

Thanks,
Prashant

Hello..
We have been charged excess Service tax (excess amount of500) in our telephone bill. Without noticing it we paid the bill. We found this after 1 month. On asking for refund the service provider says that the excess service tax collected has been paid to govt and hence he cannot refund it.. Is that contention valid?

Dear sir(s)

Please reply on the following :

We are purchasing/procuring excisable goods without payment of excise duty for export under CT-1 bond . The goods were in natural colour.

Further we are getting these goods zinc plated from a job worker. Job worker charging us service tax in his bill.

Please guide me - whether this service tax is eligible as input service credit. Can we take credit of this service tax.

please reply.

Thanks and regards.

Hardeep

I made service Tax registration for services of architect in year 1998 when the tax became applicable. The numerical Assessee code allotted initially was replaced by a PAN based assessee code in year 2001. I paid Tax on this basis till the limit was enhanced to 10 Lacs in the year 2009.
After which only returns with no tax liability were filed. In March 2011 I needed to pay service tax on surplus receipts. Meanwhile all the data is now migrated to ACES, which returns my Assessee code with invalid status.
Inquiry with regional ST office revealed that a Temporary Assessee code is created for my details. I have received no communication earlier in the matter. As I was not having email Id when I registered, I received no TPIN as well. I queried in March 11 to Service Tax Help Desk but got no response so far. I am now advised verbally by the ST office to make fresh online registration through ACES CE to sort the issue. As my registration is still valid I need help to know:
Is it necessary to make fresh registration when earlier registration is valid but to due to system errors my code is returning invalid status?
If not, what is the prescribed procedure for validating the existing Assessee code in ACES database on basis of the existing Registration?

Please clarifiy the following queries.
1. One of my client's gross receipts are below threshold limit in two previous year and current year. Will he pay service tax and file returns for current year?
2. Will he surrender the registration certificate or retain with him.

Whether credit of service tax paid on capital goods will be allowed 100% in the same year or it will be bifurcated as 50% in 2 years ?

A company is receiving services from GTA service provider, but has not been registered under service tax and is not complying provisions of service tax act. What is the penalty that will be imposed on the company for non compliance of provisions regarding service tax on GTA? The company has not deposited any service tax to the government.

Dear Expert,

One of my client from this year providing taxable services. So it had applied for the Service Tax Registration and sumbitted the following documents.

Form ST-1, Copy of PAN card, MOA & AOA, proof of addres and list of directors.

But now the officer is asking for 'Undertaking for Past Liabilities'.

My question is whether such undertaking is required for ST registration. If yes, can any one provide me the format of the same.

Thanks.

Company is in infrastructue business. In a agreement with an educational society running college, land is given by society and building is made by Company on it and then this building is Leased out to society for its college.

Query : Will ST be charged on rentals received by Co. or it will fall under exemption category being building is leased out for educational purpose.

Further t depreciation when booked into books of COMPANY will it create problem ?