Respected Experts,
If a Co. providing AMC services of Electronic Appliances, can charge Service Tax on Annual Renewal fees of AMC Charges, where if any damage happens to any electronic appliances then such AMC co will also provide the spare sparts to such customer absolutely free of cost, now sale of any spare parts will not attract any Service Tax but only VAT, so if here as no sale of such spare parts is made so no VAT will be chargible, but is it possiable that full AMC Charge will attract Service Tax where the providing of spare parts is a conditional matter.
Thanks
Debashis

Respected Sir/Mam,

One company is registered under works contract service and pays service tax @ 10.30% on services portion only. So, it takes credit of input services and capital goods. While execution of work, it uses certain materials which it imports and pays Basic customs duty, CVD & SAD on it.

My doubt is as that company is not taking benefit of composition scheme, so whether it can take CENVAT Credit of CVD (equal to excise duty) paid on such materials/inputs.

Please reply ASAP.

Thanks.

We are making payment of service tax collected immediately within 5th of next month (as per excise procedure), without waiting for the collection from the customers, to avoid manual tracking of service collected from customers.

In some cases, the customers rejecting the services provided to them by raising debit note. In such case, can we adjust the service paid on the original bill against the current month service tax liability, or whether i have to go for refund? Kindly explain with legal provisions.

Hello Friends,

My Company has taken a building on lease in Mumbai and out of which we have sublet some portion. Kindly guide be about taxability of service tax on this mater.

Note:- We are already paying service tax on other services like Goods transport by road and business auxiliary services so we are not SSI under Service Tax Act.

Also note that we have not paid till now any service tax on Renting of Immovable Property Service.
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My another question is that if service tax will be charge on the said subletting service than whether a limit of Rs. 10 Lacs is available for this service.
or
Limit of 10 lacs is available for all services.

Kindly guide me with any circular or relevant case law help.

Waiting for reply

Sir,
Kindly guide us how much rate applicable for the financial year 2009-10 and f.y 2010-11 also inform about suchagre and cess on service tax applicability at the earliest.
regards
akbar

We are service provider of rented property.
we receive rent with service tax. My Question is : can we avail credit which we are paying like teliphone bill, AMC for computer ,Generator, Hired transportation etc. Kindly clearify .
For credit rules which books should i read kindly Advice me . Thanks you in Advance.

my client is selling the perpaid card of mobiles where it card to Sell for Rs. 100 and the company sell the same to that agent for Rs.95

So here on the margin of Rs.5 Per Card, is my client will be Chargeable for Service Tax...?

Kindly explain the arguing Logic, if any to talk with the authorities for the same.

Dear Expert,

Let us know whether we should pay service tax on rent paid for commercial building.

Thanks

Dear All,

A company has let out a portion of their office from June 2005, and was paying service tax on rent from June 2007 i.e. from the date of applicability of the service tax on renting of immovable property.

In Fy 2007- 08 the rent receipt was Rs 10,80,000/- and it paid service tax accordingly.

In Fy 2008 - 09 the rent receipt from April 2008 to July 2008 was Rs. 90,000/- per month and from Aug 2008 to March 2009 the rent was Rs 60,000/- per month . (The reduction in rent collection was because at the time of renewal of Rent Agreement the company has reduced the area let out by taking back some portion for its own use)

The company had paid service tax up to July 2008 and stopped collecting and paying the service tax from Aug 2008 as the total rent for the period Fy 2008 - 09 comes to only Rs 8,40,000/- which is below the exemption limit of Rs 10,00,000/-

Now the service tax department is saying once a company crosses the exemption limit of Rs 10,00,000/- in any financial year (in this case it crossed the limit in Fy 2007 -08 and but below the limit from Fy 2008 -09) the company cannot again avail the exemption in any subsequent years as per the service tax notification no 6/2005 dated 01.03.2005.

Kindly clarify whether the company has to pay service tax for Fy 2008 - 09 and Fy 2009- 10 (In Fy 2008 -09 the total rent receipt is Rs 8,40,000/- and in Fy 2009 - 10 it will be Rs 7,20,000/-)

Regards

Subramanain
Bangalore

Dear All

Please clarify my query on Service tax matters :

1. Our Client is working as broker of agriculature produce and processed goods like DOC etc. since long. Previously his mother was proprietor of the firm and after her death in F.Y. 06-07 our client is looking after the affairs of the firm as proprietor.

2. He has received a notice from the superintendent of Service Tax asking for submission of the details for the F.Y. 2004-05 and 2005-06 of the Commission as he has not paid the Service Tax on Commission.

3. His commission for the year 2004-05 was 203736/- from sale/purchase of agricultural produce and 357609/- from Sale/purchase of processed goods. In the F.y. 05-06 his gross commission was Rs. 415698/-.

Pls suggest in the matter what we should do. Is it a time barred case or not ............ ?
The assessee has already submitted the figures and financial statements to the Deptt.

Waiting for the reply

Thanks in advance

CA Rohit Vijaywargiya
Gwalior
Mob. 9301100575