Dear Sir,
My query is all the sale invoice show the swachh bharat cess .5% separately or not.
We claim the cenvat input credit swachh bharat cess .5%.

Regards
Rajan.S

Hi,
I am Nikhil, I just want to ask a query that what is the point of taxation in case of partial reverse charge. As per rule 7 of POT rules in case of partial reverse charge, the point of taxation for service receiver is date of payment if invoice but my seniors are of the view that it is date of booking of invoice or date of payment of invoice by service recepient whichever is earlier.Please clarify this issue asap.

i am working in real estate pvt. ltd. company under there are several individual labour contractor are woking which are involve in construction without material so whether service tax raised by labour contractor in invoice is our liabilty to deposit or labour contractor laibilty to deposit and in which category it follow.

Mr. A provide the service to Mr. B and he did not charge service tax in invoice assuming that it is exempt from service tax. Then audit dept. recovered service tax from Mr. A.Then Mr. A charged the service tax amount in supplementary invoice from Mr. B.

Can a Mr. B avail the credit of service tax paid on the supplementary invoice raised by the Mr. A after recovery by the audit department.

DEAR ALL,
A G.T.A. GENERATE A TRANSPORT SERVICE BILL , CALCULATE SERVICE TAX 30% IN BILL BUT NOT ADD IN GROSS BILL AMT . MENTION A NOTE IN BILL THAT SERVICE TAX TO BE CALCULATE , PAID/PAYABLE BY SERVICE RECEIVER (CONSIGNEE),
MY QUERY IS THAT EVEN AFTER MENTION OF ABOVE SAID NOTE AND S.T. 30 % NOT ADD IN GROSS BILL AMT . THAN A GTA (SERVICE PROVIDER ) IS LIABLE TO PAY SERVICE TAX 30%
THANKS IN ADVANCE

sir
i am filing st-3 return for 2010-11 service is works contract , but to take abatement of 60% in the return it was asking to select the notification serial number but when we click it was showing only select but not responding and not giving any numbers to select so abatement was not possible to claim give solution

A Repair and maintenance Contract of Rs 85000 is given to proprietorship firm by body corporate.

Invoice raised by proprietorship firm as under

service Rs 85000
(No bifurcation of material and labour)

AS It comes under RCM body corporate required to pay 50% ST. NOW Body corporate do calculation as under


TDS @ 1% 850
vAT @ 4% 3400
ST @ 14% ON 70% VALUE 4165

AFTER ALL DEDUCTION ABOVE PAID TO CONTRACTOR 76585

Contractor said that his taxable service is less than 10 lakh so service tax is not applicable on him and not required to deduct from his bill.


But Body corporate said that as it comes under RCM 50% portion will be paid by body corporate and as in invoice / quoation there is not mentioned that service tax will be paid extra, thats why service tax deemed to be inclusive in bill and deducted from contractor bill amount.

my question is

whether body corporate is correct in deducting service tax from contractor bill amount?

please give link where it is mentioned that service tax deemed to inclusive if not mentioned in agreement.

Dear Sir,

My consultant upload ST3 on 25.10.15 but on return copy show actual date of filling is 26.10.15 is it count as late return filling & what is the penalty amt.

Dear Experts,
Mr. X is suppliers/partnership firm and Mr. B is buyer/proprietary firm not registered in excise, Mr. X has paid freight Rs. 3000/- on the behalf of Mr. B, however Mr. B is not liable to Pay 30% ST on the freight amount, query.1) weather Mr. A is liable to Pay 30% ST or not .2) if Mr. B is not liable to pay ST then is it mandatory to pay 30% ST by Mr. A .3) Mr. B will reimburse only freight amount to Mr. A not ST amount, can Mr. A avail cenvat credit or not....

Regard
Pankaj Gupta

Service Rendered during Oct 2015.
Date of Invoice 30-11-2015

Service tax Rate till 14-11-2015 14%
Service tax Rate from 15-11-2015 14.5%



what shall be the applicable Rate of Service tax.