Whether service tax is applicable on Import airfreight?

DEAR EXPERTS,

Suppose Mr.A rents generator sets to Mr.B who in turn rents it to Mr.C a customer.Mr.A also rents to Mr.C directly.

Who is liable to pay service tax when Mr.A rents to Mr.B who in turn rents to Customer?

Please advise me. Reference to any case law may also be given.

Actually the client had not made the payment of service tax from 2007-08. While making payment there was a calculation error and because of which there was an excess payment made of Education cess and Higher education cess of around Rs. 30000/-. can it be adjusted in current year's tax liability and if so for how many years. Plz tell me the further steps to be taken.

i am a customer of one company and i had reffered some customers to the company by mouth publicity. company is paying me refferal incomee according to some formula
which has no relation to amount of prduct slae.They have point system and for every produc sale there are points and whereever there are 3 and 3 points at both wing we get 11500 rupees.for example copany send cheques this way.

Leftcustmer right custmer
group group rupees
3 3 11500
2 2 nil
3 300 11500
2 300 nil
3 1000 11500
2 800 nil
6 6 23500
1 400 nil
9 9 34500
9 2 nil
Can this income be termed as commission.if not what should be a proper word to descibe this type of income.
I am a customer of the cumpany and i recomended only 2 customers once in life time .then thes two brought 2 each in their turn.the process went on and today I have 2 direct and around 7000
indirct custmers in my chain can I be called commission agent here i make it clear that i am not involved in transactions of 7000 persons.

i need expert opinion as service tax department has asked us to register under service tax and pay service tax from 2004 to 2009 .
does such type of income comes under service tax.my first 2 refferences were in the year 2002 .

What is a procidure of E-Filing of Service Tax return for year 2008-2009 & what procedure for Service Tax return in case of Nil & Refund?

Respected Members
I want to ask who we will show the amount of a contract done by me in the return on which i decided to opt composition scheme and paid tax @4.12% whereas in the return there is no column for 4%. i already intimate to the department about taking composition scheme in respect of the said contract.

is service tax applicable on ocean freight / air freight?

A partnership firm does trading of goods and it has to pay freight to transporters for the goods purchased from others which may be individual or pvt company.
1.whether firm has to register itself under GTA to deposit service tax
i.e
if freight Rs 1000 is paid then it has to deposit rs 28 .
2.If the firm is proprietory in nature would it make any difference.

I have a proprietorship wherein I represent several foreign companies. My duties include canvassing their technologies and products in India and giving them a feedback of the opportunities in the Indian market.
All orders are placed by various Indian clients directly on these foreign companies and also all payments are made directly by these Indian clients directly to the foreign companies. These foreign companies do not have anyoffice in India.
After the foreign company executes the order and receives the payment from the Indian client, we raise an invoice on the foreign company for commission which is a percentage of the order value executed by the foreign company. We do not collect any Service Tax separately in the invoice.
The payment is received by us in convertible foreign currency through our bank.
We do not provide any technical service to the Indian clients nor any after sales service.
Are we liable to pay Service Tax?
Thankyou

A manufacturing unit is supplying excisable goods to SEZ unit. It is paying service tax on goods transportation to SEZ.

My query:-
Is company liable to pay service tax on GTA to SEZ units?
If yes, can company claim refund of such payment as SEZ supplies is treated as equal to Export?