Is an eCommerce company liable to pay Service Tax on the courier charges being charged by the company to the buyer.

It is worth noting that the company is NOT providing the courier service all in by itself but is hiring a courier company to deliver its orders.

I m in professional consultancy

Please guide Me:

Do i have to raise a bill with service tax after my fees crossing 9 lacs.

If so the tax should be charged with retrospective effect or from the month when it exceeds 9 lacs.

Early reply shall apreciate.

Our Company name is XYZ PVT LTD

we, xyz pvt ltd a company purchase a commercial complex from abc ltd and that company(abc ltd) give constrcution contract to def pvt ltd for contruction the commercial complex.

Contract between our company(xyz Pvt ltd) with abc ltd is that we sell the unit in commercial complex to buyer at rate which we considerded suitable and we give payment to abc ltd @price which abc ltd quote to us of each unit sold in commercial complex.

so, my question is under which service tax category our company take registration and what is the service tax rate we charge from buyer.

reply as soon as possible.

I PORViDE MOTOR CAB 2 AT MONTHLY RENT OF RS 45000/- TO BSNL. AS PER THEIR DIRECTION NOW I HAVE OBTAINED SERVICE TAX NUMBER. WHENER I HAVE TO FILE HALF YEARLY RETURN IF YES HOW MUCH TAX IS TO BE COLLECTED ME FROM BSNL AND TURNOVER TO BE DECLARED I AM INDIVIDUAL

If a Firm of Partnership is providing Accounting Services, taxation related services & other financial management services and not any Members of Firm of Partnership is a Chartered Accountant, then in which Category of Service the Firm should be registered in Service Tax Department.

Kindly Resolve the Query.


SINHA S

Dear Expert,

In last week of Mar-15, my client has paid Service tax of Rs 5 Lac Twice. Same is detected now in July-15. Excess payment of Rs 5 Lac was not shown in ST-3 filed on 25.04.2015. My query is:
1. Should I file revised return and show the 5 lac as excess payment made voluntary under ST Rule 6(4A)and adjust the same in subsequent qtr(s), if yes where 5 lac will be shown in revised ST-3.
2. Should I claim refund

Please resolve my problem

We have received the Service of Commission agent from out of India for export of goods.
Weather we are liable to pay service tax under notification 30/2012.

Hi Friends, As per the new notification 12/2014-ST dated 11-7-2014, rate of interest payable on service tax in case of default in payment of the same will be calculated as per the slab : upto 6 months = 18% more than 6 months = 1st six months, 18% and for remaining months, 24%. beyond 1 year = 1st six months,18% + next six months,24% + for period beyond one year, 30%. My question is that, is there any concession in rate of interest for small service provider (i.e 3%) from 18%, 24%, 30% to 15%, 21%, 27% ? Please provide your suggestions. Thanks in advance.

Dear Sir/Madam,

I would like to know that there is a case where the Service tax payable is nil on account of exemption under notification 033/2012-S.T. and the return is filed late. So I would like to know whether the assesse is exempted from paying Late fee since the assesse has received a notice from the department.

Thanks in Advance
Dhwaj singhania

1. WHEREAS, SUB RULE (2) OF RULE 5 OF THE SERVICE TAX RULES 1994 STIPULATES THAT EVERY ASSESSE SHALL FURNISH TO THE SUPERINTENDENT OF CENTRAL EXCISE AT THE TIME OF FILLING OF RETURN FOR THE FIRST TIME OR THE 31 DAY OF JANUARY 2008 WHICHEVER IS LATER AS LIST IN DUPLICATE OF (I) ALL THE RECORDS PREPARED OR MAINTAINED BY THE ASSESSEE FOR ACCOUNTING OF TRANSACTIONS IN REGARD TO A SERVICE (C) RECEIPT PURCHASE MANUFCTURE STORAGE SALE OR DELIVERY AS THE CASE MAY BE IN REGARD OF INPUTS AND CAPITAL GOODS D OTHER ACTIVITES SUCH AS MANUFATURE AND SALE OF GOODS IF ANY ALL OTHER FINANCIAL RECORDS MAINTAINED BY HIM THE NORMAL COURSE OF BUSINESS.

2.THE ASSESSEE HAS NOT FILED THE ABOVE RECORDS WHICH WERE TO BE FILED AT THE TIME OF FILLING OF THE FIRST ST-3 RETURN FOR THE PERIOD APRIL -2013 TO SEPT-2014 UNDER FULE 5(2) IBID.

3. IN VIEW OF THE ABOVE IT APPEARS THAT THE ASSESSEE HAS CONTRAVENED THE PROVISIONS OF RULE 5(2) OF THE SERVICE TAX RULES 1994 IN AS MUCH AS THEY HAVE FAILED IN FAILED IN FILING OF THE REQUISITE FINANCIAL RECORDS MAINTAINED BY THEM FOR THE FIRST TIME FILING OF THE RETURN . THE ASSESSEE IS THEREFORE LIABLE FOR PENAL ACTION UNDER SUB SECTION (2) OF SECTION 77 OF THE FINANCE ACT 1994