If after getting a fresh registration under service tax we declare our service tax liability under VCES which cover the period only upto 31-12-12, then in such case how should we file our ST3 relating to Oct12-Mar13? Should we provide the details relating to services provided during the period covered by the scheme i.e. Oct12-Dec12 in St3?

Can Client file VCES declaration if he has received communication from Superitendent Service Tax for Scrutiny in July 2012 for the year from 09-10 to 11-12 and no reply\submission made and matter is pending as on 01.03.2013. Will the matter come within scope of Section 106 (2)(a)(iii) ? Please advice.

We are in the business of trading of goods and installing services.

Whether we liable to pay service tax on services provided to educational institutions for Installation services in the F.Y 2011-12

Hello sir if goods transport service is provided by a truck owner normally who not issue any bill for this service and charged more than Rs 1500 then service tax payable on this service if yes who is liable.

Dear member,

in my Company tax department is having practice to charge ST @ 6% as recipient and service provider is also charging ST @ 6% so in total we are paying ST 12% .
Service provider shows service portion seprately and the rate is applied on service portion only but the confusion is that do we need to pay ST after abatement i.e 60% as it is for fitting of machinery and to apply 3.6% (12*60%*50%) as reverse chage applicable to us and without considering the option (Method) applied by Service provider.

also clarify about Cenvat credit of ST paid to Service provider and as per reverse charge in case 1 and case 2.

Thanks & Regards,

Bhavesh Sanghavi

Deal All

Pls tell me can we take credit of Service Tax in reverse charge, if yes, how we can take.


Regards


Satish

I have raised an invoice as follows

Device Installation Training - Rs 6007.00

Service Tax @ 12.36% - Rs 743.00(Approx)
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Total Rs 6750.00
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Please tell me whether to pay TDS for this invoice or not. If TDS is applicable , on what values it is applicable.

A body corporate, being registered under Service Tax Rules & PROVIDING the service of Goods Transport Agency can issue bills such that the liability of service tax is passed on to the recipient. The assessee is also registered for service : Goods Transport Agency.

What is Reverse Charge Mechanism?
Answer:Generally service tax is payable by the service provider.But under reverse charge the service tax is paid either solely by the service receiver or by both i.e. the service provider and the service receiver.Section 68(2) says that in respect of specified services(specified by notification 30/2012) service tax shall be paid by the service receiver at rates prescribed by Section 66 i.e @ 12.36%.
Is it necessary for service receiver to register under Service Tax?
Answer:Yes ,as per Section 69 every person who is liable to pay service tax shall register themselves with the service tax authority.As service receivers are liable to pay service tax they are required to get registered also.
Can Service receiver claim the Small Service Provider Exemption?
Answer:No,the service receiver cannot take the SSp exemption as the same is available only to service providers and not to service receivers.Also Notification 33/2012 supports the same.
If the Service Provider is a SSp,then also is service receiver liable to pay service tax?
Answer:Yes,the liability of service receiver is independent from that of service provider.Even if the service receiver doesnot charge the service tax in its bill, the service receiver has to pay service tax if the specified service falls underReverse charge.
When does the service receiver liability arises?
Answer:As per Rule 7 of Point Of Taxation Rules 2011,point of taxation in case of service receiver shall be the date on which of payment is made to service provider.
When is service tax required to be paid?
Answer:As per Rule 6 of Service Tax Rules ,1994 Service tax is required to be paid by 6th of the day of the month immediately following the month in which the liability arises,if duty is deposited electronically otherwise 5th of the month.
Can service receiver adjust the cenvat credit while paying service tax under reverse charge?
Answer:No, as the explanation to the Cenvat Credit Rules 3(4) cenvat credit cannot be used for payment of Service tax in respect of services where the person liable to pay is the service receiver.

One property owned by HUF is rented out & paying service tax regularly. Pursuant to complete partition of HUF, the said property has come to the share of two individuals. The property continues to be rented to same tenant.
The Question is whether the basic exemption of Rs. 10 lacs shall be permissble to two individuals or they shall have to continue charging & paying service tax