Dear sir
Under reverse charge mechanism it is necessary to pay service tax by both service provider and recipient as per Point of taxation rules but ACCORDING TOthe 3rd proviso to sub rule (1) of rule 6(1), an individual and partnership firms can pay taxes on receipt basis...
I wanted to ask that whether a firm can avail the benefit of proviso while paying under reverse charge mechanism...

Thanks in advance

Hi !!

We have recd Advance from Client against Service to be provided in Feb'15.As per rule Ser Tax with ED Cess paid in 6.3.15
illust.

Adv Amount recd 25,000/-
Basic Ser tax @ 12% = 3000/-
ED cess @ 2% = 60/-
H & S @ 1% = 30/-

Now Service is Completed in July' 15 Total single Bill Value is Rs 2,50,000/- & Ser tax @ 14% calculated & Invoice raised to Client, Now how to show amount is ST-3 Return , Please elaborate in details , No problem in accounting only ST-3 return issue.

One of my Registered Service Tax client is providing service of giving space for Hoarding on road for advertisement.

His turnover is crossed Rs. 10 Lakh.

Needs to confirm whether he should charge service tax on Invoice or its exempt to collect the tax ?

Pls clarify whether penalty is payable on late payment of Service Tax or not as per amendment made by Budget 2015.

Regds

Rule 6 (3A) of Cenvat credit rule, value of trading activity defined earlier (in explanation -I). Now its not there. When it was removed and what will be value of trading activity for calculation purposes?

dear sir one of my friend had just started archetect practice and want make propritory firm and get it registered in service tax. what is the procedure , fee for regisrtn in SERVIXE TAX

client carries on the business of man power supply and he charges Esi n pf in the bill separately along with labour receipts and his service charges Is also included in the bill and service tax is charged on the entire bill amount including esi n pf is it correct to tax on esi n pf?

plz help, is it manadatory to fill nil st3 for half year 2015-16. plz guide.

One of my client being a partnership Firm is covered under ST Net so far its taxable services being Manpower Supply Agency Services is concerned.Till 31.03.2015 the same services is covered under Partial reverse charge i.e. 25% ST Liability is to be paid by service provider & balance 75% is to be paid by Service Recipient being a Pvt Ltd.Co.
Now w.e.f.01.04.2015 the entire ST Liability on the said services is to be borne by Service Recipient i.e. covered under Full Charge by the recipient.

Now query comes whether still as service provider being PF is supposed to be filed ST-3 return for the Ist Half ended 30.09.2015. If yes then how to show such transactions in the said return i.e. by showing full value of taxable services under column No. B 1.1 & the same is to be reduced as exempted value under column No B 1.9 in excel utility of ST-3 by availing of Exemption Notification No 30/2012 S.N.8
in Column No.A 11.1 as service provider under 68 (1) by taking option as yes from drop box.

Please reply urgently.

sir,

i have 8 lac receipts in 2014-15, and 4.5 lac in april to sept 15. i have exemption from service tax being below 10 lac. now i have to file my service tax return. i have shown 4.5 lac in gross amount received in column B 1.1 of ST3. my query are:
is it correct (as i have shown in column B1.1)?
where i have to show these figures so that no tax levied on me. and no default occured. there is no column for 0% tax to show these figures.
pl help

thanks

R K Gupta