Sir, I have query about the service tax on rent from immovable property. We have got a commercial building in Tuticorin and the first floor of the building is being given for rent to shipping liners and as it is a commercial purpose we are debiting service tax for the rent from them. In this my question is we are billing them Rent,Maintenance fee,Security fee and service tax calculated on the above three. But the tenent says that to calculate Service tax only from Rent and not to include maintenance and security fee in Service tax calculation and pointed out some high court verdict in this regard. So kindly may we request your good selves to give me a solution for this whether we have to calculate service tax only on
Rent or from rent,maintenance fee,security fee. Please clarify this to me.

1)I m gonna file service tax return Within two three days for (FY 2008-09 second half ) of my company,I had sufficiet reson for default in filling of service tax return, can by sending letter to department showing cause for non filling of return can give me relief for penalty of late filling reson i.e 2000/- ?

I)if yes,do you have any such format to send letter to service tax department showing reson for late filling of stax return

Sir,
We have entered an agreement for construction of set. At what rate the service tax is applicable and on what value

Regards
Sandeep

housing soc. are not covered under service tax if the total collection is below 10 lacs or if monthly collection per flat is less than Rs. 3,000/-. what is included in this Rs. 3,000/-. i.e. municipal taxes, water charges, sinking fund, insurance etc are to be included or excluded/

Facts: A company (100% EOU)exports software services to foreign clients.
As per rule 4 of export of service rules 2005, the company does not pay service tax on the export of services.
As there is no output service tax "cenvat credit" on the services utilised is not taken to current assets in the balance sheet. Instead it is charged to the profit and loss account
Now the question is: For claiming the refund of service tax on input services from the department IS IT NECESSARY THAT CENVAT CREDIT ACCOUNT HAS TO BE SHOWN IN THE BALANCE SHEET. In any case, the company would be submitting the export invoices, FIRCs, bankers certificate and vendors bills like courier, audit fees, to the department for claiming the refund of service tax on input services.

Kindly clarify the doubt

WE ARE IN CLEARING & FORWARDING SERVICE. ONE OF MY EXPORTER IS SAYING THAT ALL EXPORT SERVICES ARE EXEMPTED FROM SERVICE TAX (VIDE NOTIFICATION 18/2009 07.07.09)& HE WON'T PAY ME IF I CHARGE HIM THE SERVICE TAX. IS HE IS RIGHT?

hello mr madhukar,

thanx for the answer. but my query is still unanswered. i have asked about the cvd paid on import of tradeable goods and not on capital goods.since we are also providing networking service on which we are paying service tax.can cvd be set off against service tax liablity.

whether counterveiling duty paid on import of tradable goods can be set off against the service tax liablity in the same f.y.whethr other duties like basic duty,ed. cess and SHEcess can alsobe set off.

we are taking a materials from one party they charge excise on that bill but payment made third party 2 them but the excise bill our name.Third party collect excess amt from us should i get credit of excise. there is no contract note for that.

If a companey had huge amount of accumulated unutilised Cenvat Credit of Service Tax and in the year 2009-10 company decided not to show this amount under cenvat CreditRecoverable account as cuttent asset and want to charge whole amount to P & L account as Service Tax as expenditure. will this amount be allowable in the computation of Taxable Income (under Income Tax) as a deductible expenditure of this year or the amount pertaining to earliear years booked under Cenvat credit recovrable a/c will be disallowed as Inadmissible expenses being Prior Period.