which book is best for service tax for ca(ipcc)

Sir ,
I want to ask about whether can we claim service tax charged in bill by clearing and forwarding agent ?with section and sub section .
Also can we claim service tax charged by import agent in his bill which he charges. ?

Sir
i am a bus body making contractor in a company and i issue my bill with the name of job charges and my annual turn over is 2700000. i have no service tax registration and my company allso not provided me service tax. but i want to file my income tax return . so may i file my return with following account head
material consumption 65 % of gross recipt
labour charges 22 %
other exps 6 % of gross recipt

in above case will i carry material bill & wages register after 8 & profit shown and will i give service tax

Our Client has availed concession on bank guarantee. Whether service tax can be levied on commission before concession or after availing concession. Please reply me soon with any proof because it is urgent.

Hope For Early Reply

In ST3 Return for Service Tax there is column for providing information regarding gross amount of bills issued for services provided (Clause F Part II).

What value should be provided here? whether the amount of bills raised during that period (i,e, bills prepared during that period irrespective of payment received) ...or otherwise the value of bills relating to services for which payment is received during the period (on which we are paying service tax).

Dear Sir,

I have registered under service tax & I am collecting service tax and remitting regularly. I am having only rental income now want to surrender service tax registration my rent details as give below:

I am receiving Rent Rs.923760/- Service Tax Rs.95148/- Total Rs.10,18,908/-.

Now I am not collecting service tax please inform can i surrender service tax registration.

Thanks and with kind regards,
Santhosh Sriramulu

NAMASTE,

HOW TO CHARGE SERVICE TAX AND KVAT/COT AND SERVICE TAX IN WORKS CONTRACTS.

SUPPOSE I AM A ELECTRICAL CONTRACTOR AND I AM CHARGING RS 10000/-HOW TO CHARGES VAT AND SERVICE TAX ON ABOVE THIS AMOUNT AND WHAT IS THE RATE OF SERVICE TAX AND WHAT WILL BE THE BILL VALUE.

on my Certificate of ST-2 there is not printed on Premises code no. So, How can I found my Premises code. no.


pls give me the source.

thanks in advance

Sir/Medom

Can One company (say Holding company) avail/utilise the service tax (paid on input) in respect of payment made on behal of other company (say subsidiary)


From

Zala Mihir

My company is in the business of distribution of Electricity to all category of consumers through Energy recording Meter. The consumers is billed by our company on energy charges so recorded in the energy meter so installed by the company, Meter Rent,other alied services like fuse call etc if any as per the prescribed rate of Regulatory commission.
Now Service Tax authority claimed to my company as service Tax on Meter rent collected from consumers,other alied services like fuse call etc so collected from consumers for the last five years.
Please advice whether the claim of service tax authority is correct. If correct than at what section. If not correct than in what section & any case law in this context.
This is very very very urgent,please advice for proper reply.





The full fact is that Company realised Electricity Meter Rent from its consumers through bill along with the cost of energy so consumed. The meter rent so collected from consumer is as per rate fixed by the regulatory commission. The meter rent is part of ARR( Actual Revenue Requirment), but normally company treat it as a non-regulatory income.
Electricity Meters are the assets of the company.Company did not collect/charge any capital cost on this assets from consumers, but to realised rent for use of the same.
Company did not collect any service Tax from consumers for sale of electricity & Meter Rent.
Please advice whether Meter rent is under perview of service tax?.