A who is GTA, B is mediator (Clearing agent) while C is Ultimate client. Here, A charge bill amounting to rs 100(without Service Tax) to B, further Mr B make billing to C amounting to Rs 150 (without Service Tax).

Now as per service provision who is liable to pay tax and at what amount ?
Is B liable to pay Service tax and further B charges in invoice and than again C is also liable..??

Hot Clint billing maintain Service Tax

My friend is providing security services to various client. Now, what is the impact of Swachh Bharat Cess, while preparing the invoice for service provided in the month of November 2015?

Option-1

Charge 14.50% on taxable value for the whole November 2015.

Option-2

Charge 14.00% on taxable value for the period 1st November to 14th November 2015 & 14.50% on taxable value for the period 15th November to 30th November 2015.

Please revert by considering CONTINOUS supply service provision.

Thanks & Regards,
Nikhil Mehta

I am a service provider .. providing service to clients outsdie India. My nature of service is Commission agent. service receiver is outside india. so i wanna know whether service tax is applicable to me or not? Will my nature of service fall under EXPORT SERVICE CATEGORY?

My client is having a parent co. in USA and they had sent there staff for training & coaching prupose to USA owing which various expenses had incurred by the parent co. like Air-travel exp, per 0day exp, Hotel stay, staff welfare, etc.
I would like to know the applicability of service tax on the Indian company i.e. our client in case of reimbursement of expenses.

Thanks & Regards

Hi, I want some help regarding the following issue.

The service was provided, bill was raised and the payment also made in April, 2015, when the rate of service tax was 12%. But later on, there was some dispute. The service provider demanded more money for the said provision of service. The service provider thus raised a bill for the balance amount in the month of October, 2015. The service Receiver also made the payment for the same in October. The service provider has applied 12% service tax in the bill. Should that be 14%?

Situation - I
Both Invoice issued and payment received after (notified date after enactment of bill)

Rate of Tax - Situation I

Service Tax @ 14% plus additional SBC or increased rates (for alternative rate of services) based on issue of invoice or receipt whichever is earlier.

Situation - II

Payment received before (notified date after enactment of bill) and invoice issued after (notified date after enactment of bill)

Rate of Tax - Situation II

Service Tax @ 14% plus additional SBC
or increased rate (for alternative rate of services) as the case may be as prevailing on date of issue of invoice.


My Query : -

I would like to raise INVOICE against a Service Provider based on any of the two situations shown above. I would like to clarify that we are receiving the payment vide cheque date 13th November 2015 and Invoice is to be raised on the “basis of payment received”.

Please clarify whether it is possible to avoid SBC (0.5 %) for this “change over period” through INVOICE GENERATION “Date”?

Dear all, Pls clarify this. I let out a property for 5.80L per Month. I need to raise an invoice to Tenant on monthly basis at the end of month i. E. 30th This new rate of SBC 0.5% will be applicable for entire month or from 15th only? Thanks in advance. Venkat

We have a customer, Office at Delhi & branch at South Africa(SA).A Service Purchase Order came from Delhi office to provide service at SA and the payment will be done from Delhi Office in INR. So Will the Service treated as Export service ?If No, how it will be treated ?Is service Tax charged or not ?Plz clarify....Also suggest how it will be export service ?

Hi...all,
Is service tax registration & service tax payment applicable to cold storage owner. where total billing to client exceeded Rs. 10,00,000/- in a financial year 2014-15.

Please reply urgently..,

Thanks in advance.