Dear Sir,
One of our clients paying Service tax on billing basis i.e. he paid whatever he service tax charged on previous month billing irrespective of receipts of bills payment..
(He is paying service tax on monthly billing i.e. at the end of month he calculate service tax on previous months billing and same depositing to Department.)

When i audited clients accounts i faced some problem:-
1. Payment of Service tax:-
As per service tax Act, there is no Specific Rule/Section that service tax can be paid on Billing. As per Act it will considered Advance Payment of Service tax as per Rule 6 of service tax Rule, 1994. If we paid Advance service tax we are required to give details of Advance payment and adjustment in Return of Service tax as per section 70.
Details of such adjustment and reason their of should be intimated to Jurisdictional Range Superintendent with in 15 days.
However Clients had not taken any apporval and no adjustment shown in his return.


2. When he write of any debtors bill he also write back service tax amount charged on bill at the time of billing irrespective period of bill.(Although he had been paid service tax at the time of Billing on the same bill but now he is taking credit at the time of write back of bill)

3. He is taking 100% Cenvat credit on input service received by him on Payment of service.


Please suggest on the above all three matter . Is it can be carried over or not in future (as per clients in this field every service provider following this practice)


Thanks & Regards
Kamal

Dear Experts,

We are a Battery Manufacturing Co and register with Central excise and Service Tax. Regularly we are paying Service Tax towards GTA. But last month by mistake we have paid some extra amount.

Now can we adjust the extra amount in next month while make payment to the dept.

Kindly confirm me.
Thanks and regards,
R.Dutta

we are registered in Service Tax and Central Excise Both. We pay service tax on GTA Services used by us after taking 75% abatement. i have following questions:-

1. we Charge from our customers 10.3% service tax on services given by us, can we take modvat credit of service tax paid by us on GTA services after taking 75% abatement?

OR

2. Can we take modvat credit of Service tax paid on GTA Services after taking abatement of 75% in Central Excise?

3. Can we adjust modvat credit of telephone and mobile bills i.e. 10.3% in Service tax payable on GTA Services i.e. 2.575%?
Please clearify me in detail

Thanks

A Bank Branch that commenced operations only in second week of september 2009. It has applied for ST reg a couple of days back & is yet to be alloted ST Reg No.

Pls advise as to the liability to pay service tax & file return.

One of my client has paid excess service tax in first qaurter ended 30/6/09. Again he paid excess service tax for quarter ended 30/9/09. Both were paid due to wrong calculation. Total is aorund Rs.113000

What is the procedure for claiming excess amount paid. Can We adjust in the next qaurter, if so is there any time limit upto which is can be adjusted or we have to claim a refund.

What is minimum amount for deducting Service Tax per bill or per service provider in case of Transporter.

is service tax to be charged on commercial rent after the HC judgement???

If not then, if vendor has charged how can we ask for refund?

Hi,

I am running small computer institute cum tition center, can any one tell me whether service tax is appilicable on such income

thanks
sanjay
9213211714

Dear Sirs,
we are paying Rs. 20,000/ - per month to a person to whom we treat as a consulting Engineer( he is working under a contract as a ficilitator ). Since his total gross amount is not exceeding Rs.10,00,000/ - in a year but we are deducting service tax from his payment everymonth.
Plz advise whether we should deduct service tax from his salary or not.
Thanks and Regards,
Ramesh

One of my friend purchased property of Rs.1.5 Crores. Single property purchased with specific shares by 5 family members. Annual Rent is Rs.12.00 Lacs divided among 5 family members. Notice is received from Service tax Department to deposit Service tax. As per their opinion service-tax levivable. Individual rent income is Rs. 240K hence service tax is not payable as per my knowledge. Please help.