We are manufacturing MS pipes. We are coating the pipes with cement and epoxy paint which is amount to manufacture as per Finance bill 2003. We are doing this work through job worker. Two/Three year back the internal audit officials rejected cenvat credit of Service tax on this job work on the ground that the process is amount to manufacture. There after the job Worker stop charging service tax from us. Now the audit party during the course of audit demanding service tax from the job Worker saying that he should pay service Tax. Please clarify what is the actual position

Dear Expert collegues,


I have a client which is a company which used to render services two years ago, say 'SERVICE A'. It ceased to render SERVICE A before two years. Now at that time it had cenvat credit of Rs. 2 Lacs receivable which remained unutilized. In the current financial year the company has started rendering "SERVICE B' which is a taxable output service. The client wants to utilize the credit of Rs. 2 Lacs for paying the service tax on SERVICE B. Is such a setoff possible? During the interim period of two years the company was in existence and the client has also filed service tax nil returns for the the respective quaters and has brought forward the credit in the current quarter.



Is there any restriction on the utilization of credit in terms of time within which it can utilized?



Since the inputs on which duty has been paid are not to be used in rendering the SERVICE B, than also credit can be taken on such duty paid on inputs used to render SERVICE A?



Please answer the aforesaid with proper reasoning...

Thanks in advance,



Chintan

Can an audit team collect penalty on delayed payment of Service Tax?

If an assessee pays penalty on delayed payment or short payment of service tax, will he get a show cause for it's appropriation from the department?

When we pay Telephone bill etc which include service tax we took the same as input but in FY 2009-10 we couldnot utilised the input balance. Is there any time limitation to utilise it?

Whether to pay services tax on unloading charges and detention charges included but mentioned seperately in the transport bill.

Dear Sir

IS Courier charge payment coming under GTA provision for the purpose of service tax payment.

Dear All,

I want to know it is compulsory to filled service tax return online for the period Oct'09 to March'10 as per budget 2010.

pls. reply soon.


Thanks & Regards
Pramila

For the month of march of 2009-10 the due date of service tax payment is declared 31st march instead of 5th april. In case of payment after 31st march only interest will be levied or is there any penalty also???

I HAVE ONE QUERRY THAT WE ARE PROVIDING MATERIAL AS WELL SERVICES TO RAILWAYS IN THEIR BRIDGES ,WHETHER WE CAN CHARGE THEM SERVICE TAX OR NOT ,THEY ARE SAYING THAT THEY ARE EXEMPT BUT AS PER FINANCE ACT THERE IS NO SUCH SPECIFIC PROVISIONS FOR THAT
PLEASE GUIDE

ONE OF MY CLIENT HAVE FOLLOWING 3 SERVICES :-

1) REPAIRS & MAINTENANCE
2) ERECTION & COMMISSIONING
3) GOODS ON TRANSPORT

IT, IS MENDATORY TO FILE RETURN THROUGH E-FILING.

I HAVE PREPARED THREE SEPARATE RETURNS AND PREPARED XML FILE TO UPLOAD.

SHOULD FILE THE RETURN ONE BY ONE OR ALL THE FILES HAS TO BE UPLOADED AT A TIME.

KINDLY ADVISE

SUBHASH SHARMA
ADVOCATE