exempts the taxable service received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as the said goods), of the descriptttion specified in column (3) of the Table below (hereinafter referred to as the specified service), pertaining to sub-clauses of clause (105) of section 65 of the said Act specified in the corresponding entry in column (2) of the said Table, from the whole of the service tax leviable thereon under section 66 and section 66A of the said Act, subject to the conditions specified in column (4) said Table, namely:-


2 zzb) Service provided by a commission agent located outside India and engaged under a contract or agreement or any other document by the exporter in India, to act on behalf of the exporter, to cause sale of goods exported by him.

The exemption shall be limited to one per cent of the free on board value of export goods for which the said service hasbeen used.

The above notification is not clear to interprete, say when 3% commission is paid, whether we can claim exemption on 1% and pay service tax on balance 2% .

Hi to all.

The company is a trading compnay which provides services of repairng for the traded goods and billing for the service after the warranty period.My doubt is whether the company can utilised the input tax paid not directly related to the service activity to discharge the service tax libilit on repairing service.

Can anybody advice me that if we receive the Debit Note where service tax is shown seprately and service tax regn no. is shown on the same then can we claim set off the same against excise ?

Could you please clarify me on the below:
If a software has been imported on-line whether service tax is apllicable on that. If exporter doesn't charge Service tax, is it the responsibility of Importer to pay Service tax.

I have some queries regarding service tax.

I am a proprietor of a Factory and i brought all my raw material from outside state by Indian Railway wagons & trasnportar's truck.

Now the query are as follows :

1) Raw material brought by Indian Railway wagons upto destination Railway station.

Mr. A works for the proprietor to load Pulses (Raw Material) in lorry from railway wagon. The proprietor pays the Lorry freight to Mr. A and MR A pays the freight to truck owner. No consignment note is made. Whether this service comes under service tax? if so under what head?
Mr.A is an individual. If lorry freight paid by Mr. A - what is the effect? Mr. A is authoried by the railway department for clearing work at railway good shed.

2) Sometimes proprietor brought Raw material (Pulses) in another station in the state by Indian Railway goods wagons and His staff loads the same in local trucks provided by the truck association the goods yard. Only challan is issued after loading. suppose freight @ Rs.60 per quintal then total freight = 200 qtls X 60 = Rs.12000/-
Out of which Rs.6000 is paid by my staff (taken from trashipment broker ) and the balance to pay.

The transhipment broker issues his bill (Truck Advance, Labour, Commision etc,) So I will be liable to pay service tax or not.if I am liable then what will be rate of Service Tax.
Only challan is issued for the delivery.

3) In road transporation the proprietor brought Raw Material from outside state.
In which bilty or COnsignment note issued and no service tax is paid by consignor or transportar. I am liable to pay the service tax or not. What will be the rate of service tax. In case service tax is paid by the consignor then what will be the treatment.

Please let me know the solution of above mentioned queries.

Kindly reply at an earliest.
Thanks
Sunil
Cell :94350-51992

Hi..

Can anyone tell me whether local bodies like Delhi Development Authority or Okhla Industrial Development Authority can be called a "person" with regard to service tax provisions?

If service is rendered to a local authority as above, will the local authority have to pay service tax?

Thank you.

We have registered under service tax from the registered address of the pvt ltd company. Now we are going to start a coaching centre where we will issue receipts but the accounting will be done from registered address only and accounts will be maintained there only, do we need to intimate the deppt for new premise or we need to get seperate registartion for the same. What if we start maintaining accounts from the new premise only , then do we need to get the registration changed??

Dear Sir PAN number is AABCT8177B
We want pan base service tax number.
Is there any documentation required , if yes the provide the details ASAP.

If this mnumber generate automatically then please inform where it's get?

Thanks

Regards,
Anand

Service tax is collected under the Finance Act. Why is not a specific Act like Service tax Act been enacted?

hello friends,
we are a pvt ltd company and we have an agreement with another pvt ltd company saying we will provide them drivers where ever when ever required and they pay us an amount X which included basic, HRA,Pf Esic and service charge , here their is a A amount which goes directly to the driver and amount B are the contributions towards Pf Esic bonus uniform and all,
my query is service tax is applicable on which amount, total amount or jus service charge which other words is our commission
please help me with this