A company registered voluntarily under Service Tax when the value of Service was just around Rs. 2,00,000/- and started collecting and paying Service Tax on every invoice there after. However, the total value of Service provided during that financial year was Rs. 8,00,000/-.
However in the Service Tax Return only the Value of Service provided after the Registration (i.e. Rs. 6,00,000/-) was shown.
Now ST Authority contends that entire Rs. 8,00,000/- should have been shown in the Return and exemption under notification 33/2012-ST should have been claimed for Rs. 2,00,000/-.
Is the contention correct? What difference does it make? As it is, the Value has not exceeded Rs. 10,00,000/-. Also due to voluntary registration the Revenue has earned more. The company could as well stay quite by not registering itself.
Please advice.

In case of Works Contract Service, is Small Service Provider's exemption limit u/N 33/2012-ST, applicable on Gross amount or Net amount?

Eg: If Total Value of Works Contract = Rs. 12,00,000/- Value of Service u/R 2A(ii) of Service Tax (Determination of Value) Rules, 2006 the deemed value of Service portion is 70% i.e. Rs. 8,40,000/-
Then will exemption u/N 33/2012-ST be applicable on Rs. 12,00,000/- i.e. balance Rs. 2,00,000/- taxable or entire Rs. 8,40,000/- is exempt? Does Aggregate value of Taxable Service include Rs. 12,00,000/- or Rs. 8,40,000/-?

Thank you.

Dear Seniors, Can anyone help me with regard to changes in the rate of interest for delayed payment of service tax. Also let me know if there is a change, will it be retrospective? Kind regards Mohd Nadeem

i would like to understand the implication of mega cabs case on service tax, whether it applies to departmental office asking to produce books when ST2 is surrendered. kindly enlighten me

Dear Sir,
I have USA based company as client. My client has placed Purchase Order to Indian company (Vendor) who is manufacturing goods in India. Manufacturer (vendor) will export these goods to USA. I will have service contract with USA based company. I will provide inspection related services on the goods being manufactured at their vendor’s premises. My reporting about inspection finding will be directly to USA based company. I will not have any contractual/commercial relationship with vendor. I will have Purchase Order from my client and will receive payment for my services in USD.

My query is on place of provision of service rule 2012. As per rule 4 – Service tax is payable if, place of provision of service, is in India. I need interpretation of place of provision of service. In my case am I providing service within India or outside India? Or rule 4 is not at all applicable for me ?

Do I need to pay service tax or my service can qualify for export of Services ?

Regards

Dear Sir, My brother is an insurance agent.Due to IRDA norms,in his 26AS tax credit is getting reflected u/s 194I(b).Since his total commission has exceed 10 lakhs..under what accounting code should he pay ST?

The Service Provider is providing the Cab Service through the OLA. In Financial Year 2016-17 it is expected to received more than Rs.10 Lacs from the Cab Service after deducting the Commission of OLA. So, the Service Tax Liability arise to Service Provider or not ?

Please give suggestions in this matter.

Assessee is engaged in the business of Supply of Milk from the Principal to the dealers for which he is getting a commission at a fixed rate on the quantity of milk supplied. Is the assessee is liable to pay service tax on the commission he is getting as it covers under Intermediary of Goods. But as specified in the negative list supply of agriculture produce and animal produce were not liable for service Tax. The Query is whether supply of milk is considered under negative list ( as I think it is an animal produce ) and is not liable to Service Tax. Is the Interpretation of the law correct or Not?

Is service tax chargeable on supply of lunch packets on daily basis to a particular institution from restaurant?If yes, whether it will be considered as outdoor catering or Restaurant service?

Dear Sir,
A private institute is providing education of Tally ERP 9. Whereby it is also giving certificate for the same which is eligibile in whole india. The institute is charging service tax on such fees. Wheather action of the institute is correct or not. If, Suppose where certificate is provided is eligibile outside india also. Wheather service tax liability will be charge or not.