HELLO,
I need your expert guidance on a query regaring small serice provider exemption.

I want to know whether we need to check the limit of 10 lacs every year or noT. iS IT REQUIRED TO BE CHECKED ONCE IN LIFETIME.

SUPPOSE if the limit increased more than 10 lacs in 2013, now he is paying service tax in 2014.
But if in 2014 his turnover is only 3 lacs, now will he be required to collect service tax in 2015 or not??

PLEASE ANSWER.

One of my client didnot deposited rs 332000 service tax due on 6th sept 2013 and didnot file any service tax return. Now he is willing to pay it fully the same amount is shown in books.
Is he liable to pay the amount now?
As SCN u/s 73 is 12 months
If he pays the same suo motto, is he liable for prosecution also?
Is he liable to pay penalty u/s 76?

dear sir,
i am PVT ltd company & availing service from clearing and forwarding charges from CHA for import
he is collecting service tax from us on his commission its ok for CENVAT.
my question is that can i avail service tax credit on supporting provided by our CHA which he reimbursing from us also on suuporting invoice address of our company
can we avail cenvat credit on basis of supporting and if yes please mention rule.

Dear Sir

my friend business in transport in last 10 year he is filling only income tax return & paid Income tax near about 1 lac.

but my question is till date he had not taken service tax registration number in transport business.

it is correct.

when this wrong then please inform next action.

Dear experts,
we have taken contract for construct of flat, while issuing the invoice to vendor. how much service tax should i charge.


plz reply it's really urgent

An assessee provides service of renting of immovable property for short term for conducting programs, events, etc.

For renting the immovable property to a party, they conduct draw.

The parties who want to take the property on rent will apply to our assessee while paying for four months' rent in advance.

After the draw, the assessee will refund the amount collected from the parties to all except the party to whom the immovable property is let out as per draw results.

It is to be noted that the service is not given until the draw is completed. And the invoice is also not issued until the party transfers the possession back to the assessee.

Now the query is -
1.At what time service tax is to be levied on the amount so collected for rent?
2. If on advance, whether service tax is to be levied on advance collected from all parties or only the party to whom property is let out as per draw, as service may not be given to those parties who lose in the draw.

Dear experts..
i am contractor cover RCM, but mistakenly i have made full 100% ST to contractee instead of 50%,50%, and the contractee has also deposited the same in govt a/c, plz tell me can i avail 100% cenvat credit...

regard
ankit sharma

Dear sir
i am builders, i have made some flat. i want to know. should i charge ST on selling flat or not........


regard
subham raghav

Hi,
It is often seen in case of post-paid connections that the subscribers do not pay the bills and same is charged to bad debt A/c. As we know that, as per the Point of Taxation Rules, 2011 the tax is to be deposited at the time of issue of invoice or payment whichever is earlier. Therefore, we need to make payment as and when invoice is raised on post-paid customer. In lack of any provision for bad debt telecommunication co. are unable to adjust the service tax portion of bad debt amount from service tax liability.

If you refer to the explanation to Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006 with notification No.02/2011-Service Tax Dt. 01/03/2011, it clarifies that in case of telecommunication service the value for the purpose shall be the gross amount paid by the service receiver to whom the services is actually provided. The point here to notice is that the word used in the explanation is paid and not payable. Therefore only the actual amount paid by the service receiver shall be considered and not the amount to be collected from the customer. So, in case of bad debts if the amount paid by the service receiver to whom services is actually provided is NIL, then no service tax is leviable on the said transaction and the tax deposited earlier is eligible for refund.

Please advise whether my view is correct? If not please share reasoning.

Dear Sir,
We have partnership firm which takeover by Pvt ltd.Company. We have Service Tax number in Partnership firm. I want to know can i apply for fresh reg for Service Tax in new Pvt Ltd Company or Old number carry forward with change of name ?
Also PAN number change by partnership firm to pvt ltd.

Thanks,
Sunil pawar