The benefit of Abatement is available on various taxable services vide Notification No. 26/2012, which inter alia, reads as follow:
"hereby exempts the taxable service of the
description specified in column (2) of the Table below, from so much of the service tax leviable thereon U/s 66B of the said Act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (3) of the said Table, of the amount charged by SUCH
SERVICE PROVIDER for providing the said taxable service, unless specified otherwise, subject to the relevant
conditions specified in the corresponding entry in column (4) of the said Table"

In view of the expression 'Such Service Provider' it appears that the benefit is applicable only to service provider and therefore a service receiver liable to pay tax under reverse charge is not entitled to claim abatement.

Kindly clarify.

Service provider has obtained st registration in F.Y 2009 - 10 without crossing 10 lacs limits. firm has not charged service tax to its customer.
1. whether after obtaining registration SSI unit is liable to pay service tax or exemption of 10 lacs will be applicable
2. in F.Y 2010 -11 also SSI exemption will be available since in preceding year taxable limit has not crossed Rs. 10 lacs and start paying service tax only after crossing limit of Rs. 10 lacs.
3. in F.Y 2011 -12 exemption of Rs. 10 lacs will be available or start paying service tax from Rs. 1/-

i E-fill a return apr 2012 to sep 2012 Of service tax on 20/10/2013 old version kya mushe yhe return new version me revise karna chahiye ya nahi or return of oct 2012 to march 2013 ka return kab fill kiya jayega Pl . helf me

Hello,

I want to start a law firm with 2 other partners and 1 associate.

- So the first question is how should I organize this firm. Should this be an LLP or a pvt. ltd. or some other entity. The LLP route seems to be the most touted of all formation options these days. Any insights here?

- Once formed, what are the tax consequences for a law firm. So, let's say I collect 10,000 from a client for a court appearance, how much of that should I set aside for tax. Service tax?

- Other than tax, is there anything else I would owe anyone else (including any other governmental fees).

- Should the client receipts (money) be deposited in a separate bank account? If so, how do we open a corporate bank account? What banks are good for law firms? Banks with lower fees?

- Should I hire an external CA company to manage the books of the firm? If so, how much do they charge? They take a monthly retainer, may be? Or may be work on a mutual cooperation of services basis?

- How about recruiting associates?
Is there an advantage to hiring them on "retainer" rather than as "employees?" If they are employees, then there has to be some implication on taxes, shouldn't it? And any benefits (like health insurance etc)?

Please help!

Thank you,
Rao

Sir,
we are the receiptent of service. In ST3 in col.A10.2 we put yes or in A10.4 and what is the notification no.of abatement of 75%

my query is that if some one registered with one premises and want to amend registration for more than one premises, accounting all the premises maintained separately and all units come under one Pan no.

Please guide

can i claim carry forward input tax credit (output tax this year is nil)

assessee is a pvt.ltd.company into manpower supply.


my view is you cannot. am i correct?
regards, ca kunjan shah

Please tel me the enclosures to be made for ST Registration.

Please suggest me on the following?
A company is paying rent of a car leased from an individual (Without transfer of ownership). In this case reverse charge is applicable and company have to pay service tax. Please let me know that in Which service this will be included. As i asked froM service tax department, they said that it will be cover under supply of tangible goods. is it right or not? As i already applied in Supply of tangible goods but now at the time of filing of return, it ask me partial rate of tax which i paid is 40% but in return it is shown 100%. What should i do? Please help me as soon as possible.

Thanks and Regards
Sanjay Verma

sir,
My client provided construction service in J&k. Is it liable to service tax? If yes, then under which notification no.?