Dear Sir,

Am working with Company outsource the services outside India and received payment directly from there.
As we outsource the service outside India, service tax in not applicable in this case. but if my company is providing the cab(Pick and Drop facility) service to employees, in that case, we need to deposit service tax under reverse charge mechanism.
we are not providing even a single service within India.

Thanks & regards
Gopal Sharma

If I raise a invoice for shift allowances(Rs.10000) to Vendor( no profit element), then do I need to apply service tax on Rs.10000/- or not?
I feel no ST should be applied,
Pls suggest(Urgent)

Dear expert,

We done job work for the party and for that we raise job work invoice with service tax. so my query is can we avail service tax paid on Business Auxiliary services as Cenvat Credit like - Good Transport Agency (GTA) service tax. Please guide & reply. Thanks in advance.

Aashish Padol

In reverse charge machanism -: As you aware that reverse charges is applicable on ocean freight w.e.f. 01-06-2016. My query is that, our overseas agent has issued us debit note against ocean freight charges in USD.
But somewhat the USD amount is charged by Agent is more than the quotation. So, we've issued them debit note and get credit note against our debit note. Now my query is that, Shall we pay service tax on
reverse charges on the original debit note issued by agent OR shall we adjust service tax against debit note issued by us to agent.

For Example-
Debit note issued by Agent
Ocean Freight USD 4500@68 ₹ 3,06,000.00
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Payable to Agent ₹ 3,06,000.00
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Service tax on reverse charge
S.Tax @ 4.2% 12,852.00
Ed. Cess @ .15% 459.00
Sr. Ed. Cess @ .15% 459.00
-----------------------------------------------------------------------------
Service tax payable 13,770.00
-----------------------------------------------------------------------------

Debit note issued by us to agent against above debit note
(or you can say credit note issued by agent agent ag. Debit note of USD 4500)
Ocean Freight USD 1000@68 68000

So now, shall we pay whole amount of service tax i.e. Rs. 13770/- or pay after claiming cenvat credit on debit note issued by us to agent.

If a listed Company get a works contract from government than that will be exempt.but if company provide some works to more than one sub contractors. Is this Situation will be cover under MEN Entry no 29(h) and Exempt from service tax?
if Yes Pls Give the Reference of some case law which are applicable in same situation.....

A person imports goods and sell the same in the local market within the State.
The importer has paid Customs Duty (CVD + Spl Add Duty). The said importer has also availed C&F agent services on which Service Tax is levied.

It is pertinent to note that the Importer is not registered with CBEC since he is not engaged in manufacturing or provision of services.

Please clarify the following:
1. Whether the importer is eligible for any refund on getting registered under Service Tax/Central Excise/Cenvat Credit Rules.
2. Whether such importer is eligible for refund of CVD and Spl Addl Duty paid during import.
3. Whether such importer is eligible for refund of Cenvat Credit (Service Tax on Input Services)

Regards
Sunil Bafna

we are mfg. exciseable company, we have purchase CAPITAL GOODS received by tempo (Road) pay freight to tempo charges Rs. 36000.00  my Query can i pay service tax on freight as a GTA Rules as a capital goods inward ? if yes can i take service tax credit and set off against excise duty.  second query is we have pay local loading/unloading charges to Rs. 15000.00 incoming Caital Goods can i pay service tax on loading/unloading charges ? if yes which Category under ST payable and can i take ST credit and setoff against Excise Duty. 

If we have got work contract (including material) for painting of new building, whether we will get 30% abatement or 60% abatement ? Will this be counted as new work or old work for service tax purpose.

What are the legal implications when a related company "A "give a 100 rupees work contract to another related company "B" for 50 rupees . A is a foreign company and B is Indian company.

thanks in advance.

A government hospital signs a MOU with the private hospital that private hospital provide services in the name of govt. hospital. The income from hospital provided being distributed between govt and private in 9:91. The private hospital make a company which in place of private hospital provide services to Govt. hospital. The invoice is raised to Private hospital. Whether the invoice raised by company to private hospital is chargable to service tax?