Good morning friends,
I have an issue relating to cenvat of service tax paid on GTA service under reverse charge.
Whether a company paying service tax under reverse charge on GTA service can book the cenvat of same.
Please refer section or rule......
Dhanywad....

Ø The assessee has constructed a hotel and has given it on rent.
Ø The assessee receives rental income every month and collects service tax on it.
Ø During the construction of hotel he had purchased various construction materials directly from the manufacturers and had paid excise duty on it.
Ø Service tax was also paid on various services availed during construction period, like transportation, warehouse charges, interior designer etc.
Ø The furniture was imported and various import duties were paid on it.
Ø The construction was completed in FY 2009-10 and for few months the hotel was operated by the assessee himself and later in FY 2010-11 it was leased to the tenant.
Ø From April 2010 to December 2012 the entire service tax liability was paid under VCES scheme, entire liability was paid in cash without utilizing any credit.
Ø Whether we can take credit of excise duty paid on construction materials and the various import duties paid on furniture to discharge our service tax liability from January 2013 onwards.
Ø We have not filed any ST 3 return till date. Should we file any ST 3 return prior to VCES scheme in order to take the credit of excise duties and import duties or it is sufficient if we file ST 3 return for Jan 13 to Mar 13 showing the entire CENVAT credit as opening balance.
Ø Further for few imported furniture we do not have invoices, so can we take credit on such items based on our accounting records in the absence of invoice.
Ø In case for few assets we had capitalized the duties to the respective assets in the year of construction, can we reverse the duties by reducing the value of asset and now claim the credit.
Ø What are the consequences if we take the credit and then it is proved that the credit is wrongly taken.

Dear Sir,

Whether any service provided by a Non-practicing advocate will be covered under RCM?

In my case, a person is holding various degrees like MBA, BSC, LLB, DMS etc. He is providing us ESI and EPF returns filing service. He is charging fees not in the name of an advocate but as a Labour Laws Consultant. He is issuing bills in his name with designation of Labour Laws Consultant without mention the word "Advocate" in any part of the bill.

In this case, do a business entity will be liable to pay RCM?

Please reply.

Hi,

I am providing software services to an foreign company since October 2015 and have been paying 15% service tax every month. I just now came to know that if the service is provided to outside of India then we need not pay any service tax.

Is this true? If yes, then is their any way I can get refund of the service tax amount which I have paid from October 2015?

Please clarify on this

Dear Experts,

One of my client is providing lease services valuing Rs 9 Lakh and manpower services valuing Rs 5 Lakh which is payable under reverse charge by the service receiver. Now my doubt is whether this 5 lakh service under RCM will be included under aggregate value of services and my client will become liable for service tax?

Thanks in advance.

Dear sir,
i want information for i import sum material , on transporter invoice(DHL, Feedex) charges custom Duty , Handling charges, or other charges and service tax charges on Handing Charges, and other charges, i want information , can i take Service Tax cenvat credit on Other Charges & Handing Charges, pl. guide me.

Can cenvat of KKC be taken by SR under RCM?

We have taken service tax registration on 26-09-2016.But we have no service tax credit and we have not given any taxable service yet and we have no liability till now.Whether we require to file service tax NIL return mandatory for half year ending 30-09-2016? how it is to be filed? help me.

Sir, Manpower agencies company started dec 2015 . We registered service tax number dec15. But we started business april 2016 . we collected service tax against manpower agency and deposited amount . Oct 15 to march 2016 service tax nil. But Manpower agency not filed nil returns. It is compulsory filing for nil returns. Any penalty is applicable. Service tax will accepted oct 15 to march 16.

Man power agency short amount deposited diffrence Rs.90/- for the quarter april to june 2016 and krishi kalyan cess deposited exess. Is short payment applicable any interest and excess payment will allow carry forward. If carry forward which column we will fill . short amount payment deposit what is the rate of interest we will pay. Please reply

Dear Expert

I am service provider of works contract and one on my client want that discount may given on his base price, is it possible to show the the discount amount on invoice, pls advice

eg :- Base Price Abatement Service Amount
1000 30% 700

can i show that 1000-10 % discount then charge all the duties

Thanks