F.NO.137/58/2007.EX.4 - dated - 29-03-2007
Service Tax - Issuance of Show Cause Notices for non-filing of returns - Reg. - A persons who are not liable to pay service tax (because of the turnover based exemption) are also not required to file ST.3 returns

Can u provide me with a clear view on this circular of department regarding non applicability for filing of returns for providers whose turnover of taxable services does not exceed threshold limit

In the trasportation business, our total taxable service around 9 lakhs for the year 2008-2009. we are in exemption limit, but registered under service tax. we are collecting service tax on our bills. My Question Collecting of service tax on bills , we have to pay service tax or not? Still date we are not filed any returns to dept. but we collected the tax. My question is shall we pay service tax or Not? Or what is the treatement under service tax in collected amount?

Respected Members
Please clarify me. Once we collect the servicetax on commission and during the F.Y. and income is below taxable limit of Rs. 10 lacs, What we should we do, Is it to be remitted to Govt. of India.

I am pcc student, plz explian me that is there is any provision in service tax relating to temporary suspension if our gross receipts is below 9 lakhs due to the matter of recession, or it is neccesary to cancel the service tax registration for the peroid in which our gross receipt is goinig to remain below 9 lakhs.

1.)Can service tax excess paid in cash during the preceeding month be adjusted against interest payable for the suceeding month

2.) What is the procedure for adjusting the excess service tax paid in cash against the service tax liability of the following month

Sir,

kindly refer the following case law and guide on the same.

we have two companies let us say X and Y under same management and employee of X company are working part time in company Y.

Now company is X ltd has booked bill on Y ltd. and booked service tax in his bill. whether it correct to booked service tax on thsi transaction?

If kindly refer the liturature

Thanks

Dear sir,
We are transport contractors.

We hire trucks from the market[truck suppliers].

The consignment notes are generated by us.
the truck providers bill us for the freight[a].

We bill our principals[b].

We deal with registered companies only.

The companies pay the service tax applicable for "goods transported by road".

The service tax paid is on the complete amount charged for tansportation[=b].

Do we have to pay service tax on [a]? if it is requested by the truck provider?

As at present we are not collecting service tax from our customers(they pay it themselves), we submit 'NIL'sevice tax returns.

What is the procedure for service tax in this scenerio??
Vikrant Chadha

Can I get the amended Form ST3 Half Yearly Return in MS Excel, please?

if an individual providing two different services and one is exempted and another is taxable. My query is whether exemption limit is only for taxable services or for both services.

We are a registered trust and having exempted income. We have given a contract for construction of an Ashram for charitable purpose. Can we avail any exemption certificate under service tax or VAT provisions so that the contractor does not charge these on the bills raised to us. can you tell me the notification no. if any