if a company is not a sevice provider but is a manufacturer then can it avail the service tax input and set it off against the excise duty payable? moreover can it avail the service tax input of every thing ,i mean can it take the s.tax input on goods which are not used for manufacturing?

One of our service provider was unregistered upto Dec08 being turnover below 10 lacs. In Jan09 he crossed the expemption limit, so got a ST Registration. Now he is charging us for service tax from the date of registration.

He is also requesting us to pay the service tax amount before the period of his service tax registration stating that he is liable to pay service tax on first 10 lacs also.

My query is:
Is he correctly quoted ?
Can we reimbure him service tax, if yes, what is the procedure, means what document we need to have from him ?
Can we take cenvat credit on such reimbursement (specially before the date of his registration)?

Please advice referring the rules and notifications in this regard.

Dear Friends,

If We are maintaining books of account on accural basis(Income & Expenditure), then how will we can identify our service tax liability, bcz S.T. liability due only on the the receipt of bill basis.

Please suggest to me.

Thank & regards !!

In one of my company we have three premises and for each of them we get franchise receipt Per month as per contract

Averge Franchise receipt of each of the them individually is below Rs. 10 lacs but in total it is around 25 lacs.

Since we are receiving franchise receipt do we have to pay service tax

Is service tax applicable on Franchise receipts.

What would happen if we would have received rent instead of franchise receipt

wether service tax to be charged on loading and unloading charges?

if yes /no why?

What r the responsibilty of STat. Auditor of the company, where, the company has neither get registeration of Service Tax nor depositing Service tax on freight paid, though service tax is not being separtely shown in consignement note.

Should he disclose the same in Tax Audit REport.

clarification of notification no.34/2004 dt.3-12-2004.
1- what is mean by individual consigment.
2- If a trasporter carry different parcel for different person and each bilty is less than rs 750 but truck carry goods on which transportion charge is about rs 70000 to 80000. whether transpoter is liable to service tax or not.

Dear All,

There are 17 services which are given on which one can take 100% Input Credit irrespective of whatever be the Output Servicce.

Further, is there any restriction of 20% available on these Input Credits if credit exceeds more than 20% of taxable revenue.

After the decision of Delhi High Court, will the service of renting of immovable property be considered taxable all over India? For Delhi high Court it shall not be taxable but what about service providers from other states? should they also not collect & pay ST?

Can anybody tell me when we are registered as a service provider for more than one service than what is the code for payment of service tax penalty under section 70 for delay in submission of return.