Nowadays, Banks outsource certain ATM (Automated Teller Machine) related services to other agencies such as operations,maintenance or management of hardware and software, cash replenishment etc. Since these services are taxable service provider is liable to pay service tax.
Agencies(Service Providers) are collects the charges per transaction including service tax from Banks & make the payment
to Govt. Banks collects charges (including service tax)from their customers / Other Banks in case ATM is used by other bank
customers & make the service tax payment to Govt.
Request you to clarify the following points on the aforesaid transactions :-
a) Bank can claim CENVAT on input credit ?
b) If yes, what is the percentage of CENVAT can claim, what are the details to be maintained for the same.
c) Bank can set-off the input credit with service tax payable on charges collected from customers / other banks on the same
transactions, what are the details to be maintained for the same.

Dear Sir

While collecting rent we are collecting maintenance Charges also.whether we need to collect service tax on maintenance charges also or not? and is there any limit for that maintenance charges collection amount for applicability of service tax.

Thanks in advance.

Dear Sir,

what rate of service tax is applicable on arrear of rent related to the f/y 2013-14 & 14-15 received after june 2015.

sir,
my client is doing stitching of shirt,
he is getting cloth from his client and provide service of stitching shirt.
his current year receipt more than 10 lack,
how much service tax he has to pay?
and any abatement or reverse charges is there ?

if the service tax on supply of tengible service are not paying service tax provider then is it liable yo pay service receiver as this service is not under RCM.

my client is having registration number for service tax. however he has not filed returns nor paid taxes from 2008.

can department demand tax for all years or else is there any limitation on recovery of earlier periods?

One of my client is a developer and they are carrying out villa project. They have entered into two agreements. One is to sell the land and another one is to construct the villa. whether the consideration for the sale of land is exempted from service tax?
whether the consideration pertaining only to construction agreement be treated as consideration for levy?
Whether the service is treated as works contract service or construction of residential complex service?

HI,One of our clients received the invoice in the month of may dated 2-5-2015 from transportation agency (GTA) for Rs 145600.Our Client made the payment of Rs 100000 on 26-5-2015,and remaining amount of Rs 45600 ON 6-6-2015.My query is, what rate of Service Tax is applicable??is it 12.36% or 14%, or 12.36% on 100000 and 14% on 45600?????

Hi All

Let me know a logistic company pays service tax only on inland haulage in India while Inland Haulage has been prepaid outside india, while carrying goods. Whether Cenvat can be available thereon. If so, kindly provide the notification reference.

Thanks in advance.

My Client receives invoice of Manpower services with wrongly charged 25% of the service tax whereas the same is 100% liability of service receiver. here service receiver has pain balance 75% of the service tax. please clarify that in this case what will be the liability of service receiver??? is it 75% balance or 100% actual ? is it resulting in to double taxation or in 75% case will my client is paying less tax ?? Kindly provide suggestions.