Hi,
We are primarily manufacturer of Industrial gases and we also provide onsite and consulting services for which we charge service tax billed from H.O.
We have input services relating to telephone,mobile,consulting services etc.
My question is
1.where we can utilise the service tax input credit for the same?
2.If yes to what extent I.e,20% of output tax liability or 100% of Input Credit.
3.What records we are suppose to maintain.

please vet the answers with provisions or case laws if any.
thx. n waiting for early reply

Dear Sir,

In our company we are rendering three types of services

1 transport of goods by road

2 transport of goods by rail

3 transport of goods by air

but we do not maintain separate accounts for each of them. Service tax liability arise on transport of goods by air.

My question is can we take input credit of service tax paid on telephone service, postage, courier etc. against our service tax liability on transport of goods by air though we do not bifurcate the specifically paid for rendering service of transport of goods by air.

Please reply

We are the service provider to the other institutions like ITI along with software programming. We take Annual Maintence Contracts - Comprehensive. Now the question is Section 4(1) c of KVAT says we have to pay works contract @ 4% and as a service provider we have to pay Service Tax @ 12.36%.

Why we have to pay 2 taxes?.
Our customers are almost govt.dept.not agree to pay 2 taxes.
How to show the same in the books of accounts?.

FURTHER TO MY EARLIER QUERY,I AM GIVING BELOW THE DETAILS OF OUT PUT SERVICE RENDERED BY US.

1. ERECTION,COMMISSIONING AND INSTALLATION.
2. BUSINESS AUXILARY SERVICE(COMMISSION)
3. MAINTENANCE AND REPAIR.

THERE ARE VARIOUS INPUTS SERVICE WHICH ARE RECEIVED BY US. BESIDES SERVICES RELATED TO THE ABOVE,WE ALSO GET SERVICES FROM OUR CHARTERED ACCOUTANT,TELEPHONE,INSURANCE ETC. ARE WE ELIGIBLE TO TAKE INPUT SERVICE TAX CREDIT ON THESE SERVICES WHILE CALCULATING THE SERVICE TAX LIABILITY ON THE SERVICE PROVIDED BY US AS PER THE DETAILS FURNISHED ABOVE?

Sir is Meant By ISBN

MY BROTHER BOOKED A FLAT TWO YEAR AGO IN UNDER CONSTRUCTION BLDG. CONSTRUCTION WORK WAS NOT STARTED THAT TIME. IT HAS 6 FLATS AND 2 SHOPS. CONSTRUCTION IS COMPLETED NOW. BUILDERS IS NOW ASKING FOR 5% VAT AND 4.5% SERVICE TAX ON AGREEMENT VALUE. CANT WE TAKE POSSESSION WITHOUT PAYING THIS AMOUNT AS WE WERE NOT AWARE ABOUT THIS AT THE TIME OF BOOKING FLAT AND MAKING AGRREEMENT. PLS TELL ME IS HE RIGHT

We have paid service tax in excess for particular month. whether the same can be adjusted in next month or we have to file refund claim.
Please answer in both the scenario one we have filed the half yearly return and second we have not filed half yearly return

We undertake jobs on EPC basis classified as taxable service classified under 65 (105) (zzzza) explanation (e).

All our jobs are for State Govt. departments or for local authorities for Irrigation or for Water supply schemes / sewage disposal schemes.

Prior to this classification, we used to discharge service tax for the taxable services like Erection, Commissioning & Installation, Consulting Engineer Services etc, for the labour component involved in the contract. Considering the fact that these buildings are not used for commerce or industry, the civil services were treated by us as exempted service.

Now, under the revised classification of WCT services, the valuation of gross taxable service would be Total value of the contract less transfer of property in goods + relevant VAT.

The query is explained mathematically as under:

Total contract value 100.00
Less: Transfer of property
In material + relevant VAT 90.00

Gross value of service 10.00

The Rs.90.00 deducted above includes Rs.20.00 as the Civil portion of the contract, the break-up of Rs.20.00 is material + relevant VAT + labour + margin. My query is whether this Rs.20.00 will be exigible to tax under the service tax scheme because of the classification, i.e. Works Contract Services, even though the proposed civil structure is not going to be used for commerce or industry.

Thanks.

Is Hostel fees collected by a Commecrial Coaching Centre liable for Service tax...Invoice is raised in the name of the student for tuition fees and hostel fee separately...u can easily bifurcate the tuition fees and hostel fees separately...

Joint Commissioner of Central Excise , customs and Service tax has issued a show cause notice for payment of service tax on Hostel fees collected also...it is tenable or not...

We are in Tour operator services accordingly provide the CAB, Hotel, Ticketing to customers. Question is whether for CAB, Ticketing services we need separate registration and accordingly billing would be done separately for each services or not,
As the rates of Services tax are different for each category of services.

Regards

Yogesh