Respected Sir,

One of my clients have received a notice from Service Tax Department as regards to information on wrong availment of Cenvat Credit. In this notice following points are mentioned, which I feel are not appropriate:

1) If the bills do not contain PAN based ST Registration, the bill is not admissible for credit.
2) Personal mobile bills shows address of the company is not admissible if the name is of partner or director of the comapny.
3) If the PAN based number is rubber stamped instead of printed, such bill is not eligible for credit.
4) If the bill is addressed in the name of the branch of the company and the branch is not registered for input service, such invoice is also not eligible for credit.

My views/request on above is:
1)Is there any circular/notification of the department as regards to all of the above points. I have not read anywhere that credit will not be available if PAN based ST registration No. is not there. It only mentions that ST registration should be there. Now, if ST department issues temporary ST No. and if one takes credit for input service recd. from such service provider provider, what is wrong in it.

2) As regards to point 2 above, it is no where mentioned that bills should be in the name of the company. There is one circular which mentions that credit can be taken if the mobile is used for providing output service.

3) For point 3 above, there is nothing in the act or rules that ST reg No. should be printed on the invoice. It is mentioned that bills / invoices should contain the ST Reg no.

4) I agree with point 4 above, that branch should be registered with department in order to avail credit.

I request all to help me in this regards ASAP.

Thanks n Regards,

Dear Experts,

We are service providers, we are expecting our service tax collections to exceed Rs.10 Lakhs.

Currently we are paying service tax quarterly and filing returns half yearly.

Incase if we cross service tax collection of Rs.10 lakhs are there any other Service tax statutory requirements to be complied with.

-Siju

if a person has registered himself and in any 6 months period his turnover is less than 10 lakh then also is he required to file half yearly return and if he hasn't collected any service tax or collected but refunded to its client then also is he required to file return?

Is there any exemption to charge Service tax on rent (commercial property)

i have trading of generater part. I have a vat no. and service tax No.
My question is to purchase a good with excise. i give a service labour charges with service tax.
I have cenvat credit for purchase excise with labour service tax.
if yes which classifiaction goes.
any proof attached with return ?


Please Reply

If asssesee is Providing service to his client for Rs.1000/- he receives the cash for Rs.500/- and the balance Rs.500/- as concession in lab testing for an assessee.
My qusetion is wheather service tax is applicable to Rs.1000/- or only to Rs.500/- because lab service is exempt from tax?

I want to know the tax liabilities in case of transportation. our has a company and during the financial year-07-08, i had paid transportation Rs. 25 lakhs. since goods transport agency has exemption up to 10 lakhs. whether we have to pay service tax or not, furthe as abatement is available to the extent of 75%. then whether it will fall under exemption (.25*25 lakh) 6.25 lakhs is under limit

Department is asking for providing information of transportation paid from the year 2005 to 2009 on today.

Is information to be given to the department or not?

Pls explain me the legal terms of the same

When service tax paid on transporter's services ? ie. in the month of payment to transporter or bill booking? and wht amount is considered for calculation of 25% whether gross amount or net ie.after deduction of TDS?

Whether Services received from outside India for export of services is liable to service tax? These services are provided by non resident and services are received in foreign country but payment is made from India.is it liable to servivce tax u/s 66-A? Intention of section 66A seems only to tax services received in India.
As in our case services are provided from outside India and received outside India but payment is made from India are we liable to service tax?


Thanx in advance