My client is engaged in providing diagnostic lab testing service having its registered office at Mumbai with a corporate office situated at Delhi.

Mumbai is looking after the all India operations plus Delhi and under Delhi there is 7 different labs in north India where system of centralised billing is not adopted.

Mumbai do separate billings and Delhi do their own. Further, the other Labs coming under Delhi region also do separate billings but the accounts however is compiled

together of all locations and a single return is submitted in the IT deptt.



So, my query is that whether if Delhi wants to apply for service tax registration No. then whether it would apply for centralized registration for Delhi and Labs coming under

Delhi region or single registration have to be done for Delhi and its Labs separately.



Would feel glad to have a reply from your side. Awaiting for your response.

Thanking you in anticipation.

Dear Sir

I have filled ST3 return for the period July to Sept 2011 on 29 April 2012 but later revealed that the return is rejected as it appears on aces website but it come to my knowledge now Sept 2013 can i file revised return or there is a penalty for late filing as return is rejected on account of PAN No wrongly mentioned by mistake. Please do the needful and advise

Dear Sir
We are a manufacturaing unit but we are giving service to other unit by doing labour job, should we liable for service tax.
thanks & regards
Sandip

Service tax on manpower supply services is payable only when manpower works under the supervision and control of actual employer (i.e. service receiver). It means directions are given by service receiver.
Query:
If manpower is supplied by service provider which is supervised and controlled by service provider himself, in that case under which category the service will fall?

Dear Sir

Please tell what to do as i have efile Service tax return for the period OCtober to March 2012 on april 29 but the return is rejected as shown in the user id which is revealed me now. Please tell me what to do as further next returns has been showing the status filled and the above return is rejected on account of PAN No wrong Mentioned. Please tell me who to revise it

Dear Sir,

Earlier we have utilised ST input credit towards ST payable and showned in ER as utilised. But after we paid the same amount through cash now. now please tell me how to reverse the earlier amount we showned in ER1 as utilised to reverse. it should be reverse now. How to show in present return. Shall we take it as fresh ST Input by mentioneing ER1 return refereance.

Regards,
HN Manjunatha

Sir,
What is the Due date for Filling of Return and Payment of Service Tax?

If Service Provider (Consulting Engineer providing architectural services)from India providing services to NRI for project located in India, then do the Service Provider is liable to service tax?

Dear Sir,
when Service received from Outside India.
in above case we (Pvt. Ltd.) are liable to pay service tax.

Please guide me which service is to choose form the list of 120 services while registration.
whether it will cover under:
Code 120 : Services not cover under above 119 services.

Please clear me.....

Thanks in advance.

Service tax paid on reverse charge mechanism can be utilised by service recipient as CENVAT credit? Can it be claimed by him as refund if not claimed as CENVAT credit?

Please quote appropriate rule or section for your explaination.