The govt proposed to construct a structure for parking. It may collect nominal fee from public for parking their vehicles.

Now the query is whether the service tax is chargeable on that construction.

My view is as it is not for commercial purpose the service tax is not chargeable.

Please clarity whether my view is correct or not.

once we register under composition scheme can we opt out of it

dear all,

we have a hostel running by our trust. i wanted to ask if service tax is applicable on such incomes. if yes then after what amount of income how much tax is applicable

We have availed exemption under Notification No.18/2009 ST Dated:07/07/2009 for service provided by a commission agent located outside India.

If we pay Rs.12,000 for commission to a commission agent located outside India on Rs.1,00,000(free on board value of export goods)

Q.1 How to calculate service tax liability for the above payment?

What is the procedure to use tds deduction on any service tax payable amount. What's is the adjustemnt entry at the rtime of payment of service tax? is the TDS amount will be adjusted in Sevice tax input amount.

Is the sub-contractor providing any service in relation to the execution of works contract in respect of roads,airport ,railway liable for service tax if the main contractor in not liable.

if a coaching institute's tution fee is rs.1lac and service tax is charged 10,300rs. accordingly....

if at the time of joining the institute, a student gets 50% scholarship, then what will be amount of service tax in following cases?

CASE1-IF HE HAS NOT YET PAID THE FEES

CASE2-IF HE HAS GIVEN AN ADVANCE OF 30,000 rs. AND SUBSEQUENTLY BEEN GRANTED SCHOLARSHIP

CASE3- IF HE HAS PAID THE ENTIRE FEE OF rs.1,00,000

We are a GTA service provider. We provide GTA service to various Companies on annual contact basis. We issued a consolidated bill for a month for our services to a Customers but they ask goods consignment note for every consignment stating that it is compulsory for Service Tax purpose. Please let us know, Is it mandatory to us to issue a consignment note for individual consignment?

We wait your exper openion

Thanks

Subhash Solanki

If A is providing engaged in providing the service of "Construction Services in respect of Commercial or Industrial Building" and he is paying service tax & availing the benefit of 67% abetment.
Now, in regards of this services, he is providing 2 types of services.
1. Labor with material (he is billing for total gross amount) and benefit of 67% abetment.
2. Only labor services (No material) in this case he is charging service Tax on 100% amount.

Now, in the Notification No. 15/2004-Service Tax for the said services it is said that
"Provided that this exemption shall not apply in such cases where –
(i) the credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or
(ii) the commercial concern has availed the benefit under the notification of the Government of India, in the Ministry of Finance, (Department of Revenue) No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]."
Now our client has got contract for Construction from B, but he will only supply labor for that.
And A has given subcontract to C.
In the same regard, C will bill to A and charges service tax on 100% value (No abetment will be given) and A will bill to B.
In this view, here No abatement is available for three of them.. Can A take credit of Service Tax paid to C???

Dear All,

One company is registered under Works Cont. Service under Composition Scheme. It also sub-contracts part of the contracted work & this sub-contractor is also registered under Works Cont. Service under Composition Scheme.

Question:
1) Whether the company can take credit of service tax paid on bills received from its sub-contractors?

I think it is yes.

Plz clear my doubts.
Thanks