sir a mobile recharge distributor is liabile for service tax on recharge through mobile or commisiion received from recharge or avtivate on mobile no.

The Superintendent of police has received a notice for providing Security Services to various government and non-government agencies.
The question is whether the Dept. of Police is liable to charge Service Tax and to pay the same.?

My company paid service tax amount shortly in f.y 2013-14 and still now not filing the service tax return for F.Y 2013-14 for 1st half and 2nd half. Please tell me the interest rate and interest amount and penalty for late payment of service tax and late filing of return.

I have Some Practical Doubt in rule 2(1)(d)reverse charge mechanism.
Assessee giving work contract service to hotels company. As per rule 2 (1)(d)he is giving service of (maintenance or repair or recondition or restoration or servicing of any goods including such gross amount)motor rewinding of services. This service is about rewinding and reconditioning the water pumps or others similar motors.
The bill details is follow,
1. motor rewinding xx
2. parts change of motors xx
3. Labour charges. xx
_____
Gross Total Amt xxx
The MAIN QUESTION arise from here is,
In such Situation on which amount the SERVICE TAX should be charged?
1- On LABOUR CHARGES ONLY OR,
2- On GROSS TOTAL AMOUNT.
Please Reply the same.
Waiting For Yours Valuable Answer,
Thank you,

If an entity liable to pay tax under reverse charge suppose in case of works contract, where receiver liability is 3.708% or 4.326%, if service provider charges ST @ 12.36% in the invoice. Then will the liability of service receiver be the same i.e. 3.708% or 4.236% or it will be 6.18% i.e. half of 12.36%?

Suppose my liability for service tax is in the month of April 2014 but i have paid the same in may 2014 then whether interest will be charged only for one month of delay or will it be charged when i pay the delay payment interest suppose in the given case i pay the interest in the month of september 2014. Please help me out it is the case of a company.

if there is any provision relating to point of taxation in service tax for individual , partnership firm and LLP . Any thresholds limit for above person and he pay service tax receipts basis or any?

Dear All,

We are doing construction service and paying service tax under works contract (4.944%). When the clients are booking an apartment we will be entering in to two separate agreements. One for land and one for construction. As per agreement if the client is cancelling the agreement(purchase ) we will be retaining 25% of amount what he has already paid. And the balance 75% will be paid to him.
Q No.1 whether service tax is payable on such forfeiture charges deducted from the client….? (Assume no service tax paid on 100% receipt)
Q No 2 If it is taxable under what service it is taxable ie whether the same has to be included in the Assessable value of service (Works contract @ 4.944%) as per Rule 6 (1)(x) of service tax determination valuation rule.
Or under any other service as per negative list (@12.36%)…?. Please give any case law on the same issue…

Dear Sir,
Suppose proprietor name is Suresh Mittal and his firm name is Mittal Enterprises.

Whether he can get service tax registration in the name of Mittal Enterprises?

As I did once and inspector at Range Office asked me to apply again only in the name printed on PAN Card ( Proprietor Name)

Please advise me.

Dear Sir/mam,

i have been filed original return before due date but, some tax liability arises paid after filling original return. now i want revised the return.

kindly tell me procedure to file these return and any late fee or penalties for revised return.

Thanks & Regards
Nilesh Shirsat