i have confusion about tunr over of rs.60lac for late payment of service tax for interest calculation (for reduce rate of interest by 3%) .This turn over includes only services or also include sale of goods.

if there is a contract of repair of inverter/Air condition by individual to body corporate.

where contractor raise invoice as

repairing service Rs 35000


Now whether it comes under work contract?

Because there is no material supply only some spare parts is comsumed while repairing of inverter/AC.

IN A FY, RECEIPTS EXCEEDED 10LKHS HENCE REGISTRATION UNDER SERVICE TAX WAS DONE AND SERVICE TAX CHARGED. IN THE FOLLOWING YEAR RECEIPTS WERE Rs 500000/- AND SERVICE TAX WAS CHARGED. IN THE 3RD YEAR RECEIPTS WERE MERELY 400000/-. IS THE PERSON LIABLE TO CHARGE SERVICE TAX???

Dear experts , request clarification on point of applicability of swacha bharsth cess on reverse charge oyt if Service tax. if the bill is booked/ dated prior to 15th November 2015 but payment to the vendor is made in December 2015 is SBC applicable on rhe reverae charge payable.

Sir, what is the procedure to cancel service tax registration number. Please guide. Thanks

Dear Sir,

By mistake i have forget my service tax payment.

total service tax amount is 36763/-

request you to please advise me now i will make how much amount with late fee interest...

I have a client who got his service tax registration in April-11 under work contract, but due to lack of knowledge & negligence he hasn't filled his return of any quarters till date. Recently, he gave his ST-2 certificate to me & ask me to look up this matter. I am totally confuse at this point, what to do. becoz I only aware with filling of quarterly service tax return but not this issue. I want to know what primary steps should be taken to do further so that assessee can be saved from any unwanted issued by CBDT & he can carry on his service from now on. He only informed me that since 2011 no service was given to any one.

Kindly help me out.........

Whether security services provided to cold storage units for the purpose of storage of agricultural produce is taxable or exempt? If Taxable then in whose hand taxability lies? Here, Manpower supplier is individual and receiver is a company. AS per my knowledge receiver is liable to pay service tax 100%.


Ca Rajeev Jain




CA Rajeev Jain

Dear Friends

A Sole proprietor Taxi hire (service provider) is not charging any service tax on hire charges, Then How much service tax a co.(Service receiver) is required to deposit with department?

M/s T Ltd has been awarded a Dam Construction contract at North Bengal. The said company, hereinafter known as the contractor, awarded the said contract to my client, M/s A, hereinafter known as the Subcontractor.

As per the contract order, the boulders, gates, stoplog, hoists, cranes and rack & racking machine would be supplied by the contractor and the subcontractor shall erect and assemble them. Any other materials that will be required during the construction shall be brought and fitted by the csub contractor and the sub contractor shall fix tents for the employees and use diesal for producing electricity for the execution of the contract.

The Sub contractor used electrodes, oxygen pipes and other materials during the execution of the contract.

Now, the Service Tax officer (Superintendent) is of the view that the contract executed by the sub contractor was in the nature of labour contract and hence not eligible for exemption from service tax.

Please advice us