I AM A IRON & STEEL TRADER & SUPPLIER. I PAY LOADING & UNLOADING CHARGES TO LABOURS DIRECTLY FOR LOADING & UNLOADING IRON & STEEL MATERIALS.I ALSO SEND GOODS FREE DELIVARY TO PARTIES BY HAND CARTS AND BY LORRIES WITH IN 30 KMS OF MY GODOWN. AM I LIABLE TO PAY SERVICE TAX ON LABOUR CHARGES & FREIGHT with effect from 1-7-2012.Please Reply urgently

We carry out the business of Job Worker of Garments.This is the 1st year of business.We having the T/O of 223 lakhs.Is ST applicable?

The last tab I am getting error and tab is not activated after logging Income Tax site for registration of digital signature in Income Tax site as.
What is the way out ?

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A religious Institution registered u/s 12AA of IT Act has rental income from commercial building situated outside the precincts of religious place. Is service tax applicable.

Dear Expert,

Fact:
ABC Pvt ltd want to outsource Bottle Jar to XYZ Co.

For this ABC Co. providing machnery with labour. XYZ has to supervise the Production.

Here option that XYZ co. can provide material also

QUERY:
1. Whether it can make like Labour contract, for service tax.

2. Applicability of Excise as ABC Ltd already Manufacturer.

3. Any other option to framework the transaction with relevent Law imapct.

A proprietorship concern enters into a rent agreement & rents a space to be used as showroom for commercial purpose.Instead of using the property itself , the proprietor allows the sister concern which is a pvt co. to use the space for carrying on commercial activity. the co.uses the property for carrying on business for free ie, no sublet agreement has been entered into & no rent is charged by the proprietorship from the company. My query relates to Validity of the transaction.
1) Is it a valid Transaction?
2) Will this transaction entail any tax implication as in tax implication of this transaction in terms of service tax?
please throw some light on the issues related to this transaction.
thanks in advance.

Sir,
My query is

The main contractor is doing Govt contract. and the contact is being done from the sub contractor. the full contract is completed by the sub contractor. As the main contractor is doing govt work he is exempted. Then whether sub contractor is also exempt from Service tax?
and If instead of full contract partial contract is subcontracted whether the tax liability differ? Please help.

Charge is created by collateral security of mortgage of properties and primary security of hypothecation of stock and book debts. The date of mortgage deed is 28.08.2012 and date of hypothecation agreement is 30.07.2012. Now do we need to file separate forms for hypothecation and mortgage ?? And the charge will be considered modified w.e.f. from the date of mortgage deed ??

hai...
i need to know about, whether service tax is applicable for restaurant in a 3 star hotel......
if applicable means, what is the rate of service tax?if there is any abatement?

If can give appropriate link also...

According to Notification No 26/2012 dated 20-06-2012 with effect from 01-07-2012 in respect of Construction of a complex, building, civil structure or a part thereof which is intended for sale to a buyer, wholly or partly, service tax is payable on the 25% of the amount charged by such service provider subject to the condition that CENVAT Credit on “inputs” used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004. In other words, Department has given bonanza to builders by allowing them to avail and utilize CENVAT Credit in respect of “input services” and “capital goods” while discharging their service tax liability in respect of Construction Services with effect from 01-07-2012.

Case-1
For Example: we are developing a residential/ commercial building and also planned to sale 80% of flats before issuance of completion certificate and balance of 20% retained as stock-in-trade and to sale it after issuance of completion certificate. According to section 66E of the Finance Act-2012, in case of 80% of sale; service tax applicable; whereas in case of 20% of sale, service tax is not applicable due to consideration received from buyer against the cost of flat after the issuance of completion certificate.

Case-2
We received consideration i.e. 80% of flat cost from prospective buyer before issuance of completion certificate and 20% of flat cost at the time of hand over of possession after the issuance of completion certificate.

Case-3
We accumulated CENVAT Credit at Head Office from the services provided for Plotted Project and other activities on which service tax is not leviable as well as for construction complex services on which service tax is leviable.

Queries

1.What is the implication of CENVAT credit in Case-1 & 2; can we utilize 100% of input service tax against 80% of out put tax liability?

2.What is the implication of Rule 6 of CENVAT Credit Rule-2004 in Case-3; Can we utilize all CENVAT credit against our service tax liability?

3.Kindly provide the procedure for utilization of CENVAT credit in all the above three cases.