Mr.A started his business 01/04/2010(Advertising Agency(Sub)
Sales Bill Amount Rs. 10,000 + 103 (Rs.10,000 x 10% Commission) = Rs10,103.00
Client Bill Amount Rs. 10,103.00 & Mr.A send this Advertisement Newspaper, Press Bill Amount Rs. 9,000.00 Mr.A income only Rs. 1000 & collect service Tax Rs. 103 to his client.
(1000 x 10.30% service Tax = Rs. 103)
This is Correct Method. Mr. A only received Commission Rs. 1000 through Press.

Mr. A claim CENVAT. Mr.A send advertise to Mr.B(Sub-Agency) Mr.B Sales Bill Rs.9000+Rs.93 = Rs.9093 so, Service tax paid Rs.103-Rs.93 = Rs.10

so, Mr.A claim Rs.93 as a CENVAT, If you no Please guide me

Dear experts,

If An assessee(partnership firm) is having original Service tax registration from April-2008 who is regularly paying his service tax since that date.

He has paid service tax for FY 2010-11 for first quarter on 14.07.2010 with interest.

But for second & third quarter he has not paid any service tax till date, and now he has transferred his total business from Pune to Mumbai in August 2010, accordingly he has transferred his Service tax registration to Mumbai office w.e.f. 1st December 2010.

Now my question is :

1) What to do about service tax liability from 01.07.2010 to 30.09.2010 and 01.10.2010 to 30.11.2010 ?

2) As he is not having any bank account in Pune, can he pay his service tax liability for the above period from his Mumbai bank account ?

3) Whether he should pay service tax from 01.07.2010 to 30.11.2010 on his old ST no. or New ST no. ?

4) There are some bills raised up to 30.11.2010, which are still not collected, whether Service tax on this bills can be paid on New S.T. No. ?

Please reply soon....

Thanking you in advance.......

we are recievd the invoices includes service tax from tranporter, courier and auditor .we are marketing company and not issuing any biils includes service tax, we issued the invoice includes vat, can we liable for the service tax number,and file the nil returned , what is limit , can we get the refund

Company A - main activities are a) repairs and services in which they use some spare parts and b) selling spare parts. Various bills are combined in which sale of services and sale of goods are mention. A single customer may have various bills of sale of goods and services.

It is not possible for company to maintain the track of payment received for goods or services. The company on monthly basis deposits service tax on the basis of bills issued during the month (payment received in next month or not received). Whether the same is acceptable to department?

M/S A (Indian private limited co.) doing repairs and maintenance service in India.

Also the company A on behalf of M/S F (Foreign Co. having no permanent establishment in India) does
a) Installation and after sales service i.e. repairs and maintenance (of product supply by M/S F) during warranty period in India
b) Marketing their products in India and received sales commission.

Billing for these services are done to M/S F and payment is received in convertible foreign exchange.

Whether service tax is applicable or it is exempted Export Services?

whether gross revenue provision is shown in the return or amount received against such provision?

When I was reading the "Service Tax Ready Reckoner", it was mentioned in that is " There is also ample case law that invoice need not be in name of service provider (i.e., . WE"

Can anyone help in this regard? with case law please.

Hello Experts

If a person fails to pay service tax Is the nature of Penalty under section 76 mandatorily to be paid or Is it subject to the discretion of officer to waive off the penalty?

The word "Shall" indicates that its mandatory in nature but i am confused over it seems that its very strict law in this regard.

Please clarify my doubt

Dear Experts

Service tax input is not taken from April to September 2010 and filed ST-3.

My query is can we take that into consideration for filing of ST-3 from Ocotber to March 2011

Pls clarify

Dear Sir,

In 2009-10 one has less than 10 lacs turnover he did not get registered with the service tax department.

In 2010-11 he get registered in service tax department when the turnover crossed the exemption limits of 10 Lacs because his total turnover was 50 Lacs.

At the time of making payment of service tax in 2010-11 should he pay the service tax on total turnover or less than first 10 lacs becuase of exemption limits specified by the department.

Thanks & Regards,
Raghav