Dear Sir,



We have a special case of service tax liability raised in audit of central excise during Dec 2015.



There was a Tender from Indian Army for Supply of Imported Dental Equipments to be supplied directly by foreign manufacturer

The Indian Agent Commission of 5% was allowed as per Tender Terms

Tender was awarded to M/s Planmeca Finland

Tendered items were supplied directly during 2012 when foreign commission was not chargeable to tax

The foreign Party was insisting on adjustment against supplies to us and we refused to accept due to customs difficulties.

After prolonged arguments and discussions finally the actual receipt of commission was effected on 12.10.2014 by which time the service tax was chargeable even on foreign commission

Provision was not made in accounts during 2012-13 due to ambiguity for how to receive the commission



The Value of Commission is nearly 92000/- Euro (Value on the Date of Receipt was nearly 67.5 Lakhs)

Now excise auditors are asking to pay service tax on receipt basis @14% along with interest and penalty.



We need your opinion in applicable ST for the examination of all issues and legal opinion.

Please provide the same.



With Regards,

Dear Sir,
If assessee is registered with two services then late fee to file file st-3 should be deposite in which service tax - Other receipts (interest ) code.

As there is no specific code for late fee.
Please reply soon.

Dear Sir,
If assessee is registered with two services then late fee to file file st-3 should be deposite in which service tax - Other receipts (interest ) code.

As there is no specific code for late fee.
Please reply soon.

Thanks .

Is there any time limit for claiming service tax input ? Any notification for the same ?

May Quires is :

1, Reverse Charge Mechanism is applicable to Individual who is receiving Works Contract Service from the many other Individuals...?

2, Individual receiver liable to pay Service Tax on the Service Received ?

3, RCM only apply to Body Corporates and Body Corporates means only Company or its include LLP?

Thanks...for Experts..

One of my client is a travel agent. So he is providing a bundled service like , Rent a Cab service, Travel Agents, Packaged Tour.

He has filed return belatedly and got a demand notice from department for late filing fee.


Can anyone help me to get a challan account head code for late fee.

I need a common code.

Dear Sir,
I have heard that educational charitable trust is exempted from trust. Is it true ? If yes then Should be ask the service provider to give us bill without service tax ? Please guide and reply.
thanks in advance

We are providing Call Center and Order Processing Service to a foreign company (which is a online food facilitator like food pand in India) which includes receiving calls from the customers of the foreign Company, taking their food orders and processing the orders by sending it to the concerned restaurants.

So, in this case please let me know under which service tax category we will fall i.e. whether under Business Auxiliary Service or under Any other Service Category and also let us know how to take Exemption from collection of Service for this service as we are export services.

An insurance agent gets Commission from insurance Company. He receives commission after deducting Service Tax. Can he get refund of his Service tax paid or get any exemption???

Dear Sir/Madam, Order passed by commissioner of Service Tax includes the amount of Service Tax to be payable and penalty u/s 77 & 78.

My query is that if i want to file appeal against the order of commissioner, will it be required to file 3 separate Appeals?
1. Against the liability of Service Tax
2. Against Penalty u/s 77
3. Penalty u/s 78

will the amount of fees deposited be separately in each different cases???