I have a problem on hand....

Our client has written off a sum in the books of accounts.

As they are only service providers and the amount in relation to service tax for the above written off amounts was not received the service tax was not paid. We have however claimed service tax input credit for the various services used in provision of service like telephone courier etc...

as no tax has been paid for the output of service, the officer wants to add back a proportion of the input claimed as these have not resulted in provision of services were tax has been received.



Our contention is no provision stands to this effect in either service tax or in the cenvat credit rules. The officer proposes to add back the sum for the past five years.

Request your guidance on this matter at the earliest



Regards

Adhithya Srinivasan

Hello,
Please clarify my doubt. My client is a trader of Packed/Customised Software. The supplier of the software (who is also a trader) charging Service tax in the bill. Can my client collect the same service tax from the end user and adjust the cenvat credit?. If yes kindly quote the notification/circular details on this. My client wants to raise the invoice with service tax break up in the bill!

One of my client provides advertising agency services.
he outsources some of his advertising works to other firms.
When he pays the bills to other ad.agencies, the bill includes service tax., my client in turn charges including his margin to his own clients for the work.
regarding service tax - he claims the service tax paid to other ad.agencies as cenvat credit while paying his service tax liabilitiy. the dept, ahs rejected such claim saying tht service tax paid to other ad.agencies is not allowed as cenvat credit. please help me...with any quoted caselaw if any?

if we are charging service tax at full rate in our invoices but one of input service is at 2.58% rate? can we claim cenvat credit on that amount as input service tax?

As it is amly clear that if i am claiming the benifit of abetment rate then i can't claim for cenvat credit of any rate? but is that aplicable for the case when you are charging service tax at full rate but the input service is at discounted rate?

one of my client is doing water proofing work he provides labour and material is provided by his client. is this service is taxable for service tax his turn over is more than 10 lakh. which comes in his bank account and than he paid labour charge and his profit is nearly 10% of total turn over.

what best you will sugest to him

is there any changes in service tax rule that responsibility to deposit service tax to government transfered to consignee or consignor from transporter in Transport Service Sector
Thanx.

X Ltd is an exporting company.It entered with an agreement with a partnership firm,say Y. Y will act as a pure agent for X ltd as per service tax (Determination Of Value Rule 2006) Rule No-5.Y as a service provider,procure service from 3rd parties and provide it to Xltd, which is the service recipient.Y pays to the 3rd party the value of service including service tax which subsequently reimbursed by X ltd.that means if Y paid Rs100+service tax 10,X Ltd reimbursed 110 only not more.The 3rd party raises bill(100+10) in the name of Y.In this example,considering the concept of pure agent as per service tax (Determination Of Value Rule 2006) Rule No-5

Whether input service tax credit can be taken by the service provider Y, or service recipient X Ltd or none of these.

My second question is whether input service tax credit can be carried forward to an unlimited period or it will lapse?

we are a skin-care clinic. we provide laser treatment and other therapies such as chemical peels for skin problems such as pimples, scars , marks,excess pigmentation etc.(very similar to kaya skin clinic). would any of our services come under the tax-exempt category. we are registered under beauty parlour services.

WHETHER AN ASSESSEE CAN CLAIM SERVICE TAX REFUND IF PAID TO GOODS TRANSPORT AGENCY0 OR SHIPPING CO.'S ON FREIGHT OR OTHERWISE, WHILE EXPORTING GOODS. IF YES,
WHETHER WE HAVE TO FILE OUR RETURN IN SERVICE TAX OR IN EXCISE AFTER TAKING THEIR REGISTRATION NUMBERS.(ALSO THE ASSESSE IS NOT DEALING ANY TAXABLE SERVICES, HE SIMPLY A MANUFACTURER OF GARMENTS)

WHOM TO APPLY.

IS EXPORTERS ARE ALLOWED TO TAKE REUND OF THE PREVIOUS YEARS ALSO, FOR WHICH THEY WILL FILE RETURN IN PRESENT. MEANS PREV. YEAR FOR WHICH REFUND IS CLAIMING F.Y. 09-10, RETURN FILED IN PRESENT.

Dear Exparts,
I have a query regarding availment of CENVAT credit on GTA service by Centralised regitrant. For example say there are three manufacturing units 'A','B'& 'C' of the same industrial group.One of the unit say 'A' is centrally registered for payment of service tax on to GTA service in respect of all three units .'A' pays service tax on GTA service in cash for all three units, takes credit of the amount so paid and sets of against his own central excise duty liability.
Now question is without taking registration as ISD, whether it is legally correct on the part of 'A' to utilised the credit wholely aginst his own tax liability. Thanking you in advance. S.S.Roy