As per Rule 2(1)(d), the receiver of sponsorship service is liable to pay service tax on the services received. Are they required to deduct the service tax amount from the amount payable.

For eg, A P Ltd has raised invoice on Shika, the service receiver for Rs. 2,00,000. Service tax is not charged as service provider is not liable to pay service tax.

Shika, instead of paying A P. Ltd (200000 less TDS applicable ), pays them (200000 Less TDS Less Service tax).

Is this correct? The payment of service tax is the liability and burden to be borne by service receiver.

In my view, Shika is not supposed to deduct service tax from the amount payable to A P. Ltd. Please comment whether my contension is correct or wrong

Dear colleagues

Our client is collecting service tax on export of services.

However due to fluctuation in foreign currency, service tax accounted will be different from what is actually received.

My query is

assessee should remit the amount of service tax accounted in the books at the time of invoicing or

the amount of service tax actually collected

Thanks and regards

Rang ak S

amt. of freight ex. rs. 500000 towards which rs. 100000 extra charges so that we book bill rs.500000 & we give him debit note rs. 100000 so on which amount tds is deducted rs. 400000 or rs.500000

kindly confirm what is the BASIC EXEMTION OF SERVICE TAX FOR SMALL SERVICE PROVIDERS


&


from when the rate of reduction from 12% to 10% if effective ?

Dear experts,
can any one help me
My question is regarding cenvat credit on input service.i know the cenvat credit on service is taken on payment basis but my doubt is whether cenvat is taken as per payment entry in books of account on date the cheque is issued to service provider or the date on which it is cleared by our bank.

this confusion mostly arises at the month end entries
Plz reply soon

Regards
CA mohd. kashif
Cont. No. +91-9810542862

one of my client is contractor of delhi jal board. in nov., 08 jal board issued direction to compulsory registration no. in service tax. my client then registered under service tax under works contract services. but no service tax is taxed on the bill is prepared by the jal board after measurement of contract work within the qtr. jan.,09 to mar.,09. now in april, 09 jal board withdrawl the compulsory condition for registered under service tax.
now what i have to do whether continue the service tax number or surrender the service tax registration.

Is there any time limit for passing orders on the Show Cause Notice issued by Service Tax authorities? SCN was received and reply furnished within a month. More than 10 months have elapsed after sending the reply. But no further communication or orders have been received.
S. Krishnamoorthy

One of my client say A doing job work alongwith his labour for B in the premises of B on the material of B .he is billing on the completion of Pieces and raising bills on monthly basis and B is making payment through cheque in favour of A's Firm after deducing TDS .
Whether the service tax authority can held liable under ser.tax for manpower recruitment agency although he is not providing labour . moreover B is assessable under excise and he is also paying excise duty on the material processed by A .
I have produced all the copies of bills and form 16 A AND bank account with ledger in the books of B and after receing my reply the authority asked the details from B and B has confirmed the fact also by his submission to the authority that A is doing job work for us for which we are making payments .

My query is after all correspondence with A and B whether the authority can held A liable for non payment of Ser.tax although he is not providing any labour to B and moreover notification 8/2005 exempt his job work also.whether the authority can hassase A ?


my e-mail id is gargbk2001@yahoo.com

1. Is donation in any form money or materials from its members of a Club for construction of their own building exempt from Service Tax?

2. My Club's income is Rs. 16 lacs. Is the base limit of 10 lakhs for exemption available to us? I mean whether the Club has to pay ST on 16 lacs or 6 lacs (It has been paying ST on full value since the introduction or ST)

3. Suppose, if we have paid excess ST how to get back the amount from the Govt?

1. Is donation in any form money or materials from its members of a Club for construction of their own building exempt from Service Tax?

2. My Club's income is Rs. 16 lacs. Is the base limit of 10 lakhs for exemption available to us? I mean whether the Club has to pay ST on 16 lacs or 6 lacs (It has been paying ST on full value since the introduction or ST)

3. Suppose, if we have paid excess ST how to get back the amount from the Govt?