Queries with regard to payment of service tax on freight (Transportation of goods by road)


1 Some vendors charge freight in lumsum or @ per kg, per packet etc without any supporting of L.R.
Query:- In above case whether we are required to pay any service tax
Checklist:- The vendor is not a goods transport agency
The vendor is recovering the amt in bill but does not issue any consignment note

2 Some vendor pay freight to transporters & collect the same from us by issuing dr note for
The amt.
Query:- In above case whether we are required to pay any service tax
Checklist: - The vendor is not a goods transport agency
The vendor is recovering the amt in bill but does not issue any consignment note

3 Some vendors pay freight to transporters & collect the same from us by charging the same in
Bill
Query:- In above case whether we are required to pay any service tax
Checklist: - The vendor is not a goods transport agency
The vendor is recovering the amt in bill but does not issue any consignment note

4 Some local tempowala are not registered with service tax dept. They do not issue any consignment note or L.R
Query:- In above case whether we are required to pay any service tax if
The total tempo charge paid for one transaction is more than Rs.1500/-
Checklist: - The tempowala is a goods transporter.
The tempowala does note issue any consignment note

5 whether issue of D.O. may be termed as consignment note

6 whether terms of po will make any diff in payment of service tax liability
a terms may be:
I Ex works/ex mill
Ii Door delivery

7 We are selling the goods on ex mill terms. We send the goods to consignee &the consignee
Pays freight. He is a non specified person, in individual
Query:- Whether we are liable to pay service as a consignor if the L.R. is above Rs.750/-
Whether we are liable to pay service as a consignor if the FTL is above Rs.1500/-

8 As per Notification No 15/2012 dt 17.03.2012 wef from 01.07.2012 in case of GTA the person receiving the service has to pay 100% service tax .pl explain the same in detail as to in which cases we have to pay service tax as a recipient of service.

9 We are importing machineries from various countries. The containers with machineries are brought to Navaseva port. From Navaseva the machineries are taken to our factories at Tarapur/Silvassa.
Query:- In the above case the transporter do not issue us any consignment .pl inform whether we are liable to pay service tax as a receiver of services.

is there any restriction on transfer imposed by any affidavit made under our name??????
my ca had asked me to enter an affidavit of rs.200,can this impose a legal obligation on me stay at the same firm for 3 years?????
please solve me query......

If I import a licensed software from a company who has no permanent representation in India, and then further sell it as is as a distributor, if applicable, what will be the TDS rates?

Hello sirs
I have an assesses who has an one of the income in his return as under mentioned 44ad
and also he has the income from different other heads such like
Income from salaries
Income from Income from House property
Income from Profession
Income from other sources
So, if a assesses to claim 44ad income under said section should he not have claimed any exception under 10A,10AA,10B,80RR,etc?

or
Can assesses should not mention any other income when he has mentioned 44ad?

suggest mee what are all the conditions can assesses have under income tax act?

Dear Sir,
In financial year 2010-11 in our company Salary for March 2011 is credited on 31.03.2011 in the books.

TDS on the same Rs.1083777/= is paid to govt treasury on 31.05.2011.

We have paid Rs.32513 as interest on late deposit of TDS. (1.5%pm for 2 months on 1083777)

Now we have recd notice from traces asking for addl.late payment interest of Rs.16249

Total interest according to dept.is Rs.48762.
Pls provide calculation for this.

Regards
Arun

Hi, My friend is writting ca final exams in may/June 2014. He has completed 2 years 4 months article ship till today. He has not taken exam leaves earlier. He is taking leave from(5 months ) 01.01.2014 to till the date of completion of exams. For exam preperation purpose he is going to another city. Is it compulsory to take signature of principal (Auditor ) in exam application ? Is it sufficient to take signature of any member of ICAI ?

i am registered as article in Aug 2013. at the time of registration i completed b.com 2nd year as a regular student. and not join for 3rd year and take leaving certificate from college and i am not submit 112 but now in Dec. i join b.com 3rd year as a non-collegiate student so i want to submit 112. please tell me on this subject and also tell me that shall icai asked me any query about 1st and 2nd year and non submission of form 112 at the time of registration and also suggest me that period of articleship i served from Aug. to Dec. is calculate as articleship or not. please fast.

I had deposited a late filing levy plus interest on delayed deposit of TDS correctly on receipt of intimation.

However, I happened to include these payment details in a later Quarterly return as Interest and other payment. I am now confused if I needed to file a correction to the earlier TDS against which the late levy was raised. Or, is it ok to have simply deposited the late levy and interest and include in the current quarter TDS return?

Please guide me if there is clarification in a TRACES or IT section about this process.

Thanks in advance for your help.

The assessee i.e. lessor had given land & building on rent to lessee. The lessee entered into agreement with lessor for extending lease period for 99 yrs. and right to redeveloped the property & in return received premium from lessor. whether premium received in taxable as rent income and subject to TDS

Dear Experts

posting this query on behalf of my japnese company. we doesnt have any operation of working & PE in India but we have a PAN in india on which our joint ventures companies deduct TDS on royalty & technical fees paid to us.
we had not filled the return of Income tax from very beginning in India.
now we have received a notice from department for non filling of return.

my query is whether we a liability to file fill return in India , is there is any similar case laws ???
request your help in the captioned matter......

Also we are unable to view form26AS , as when we registering our PAN on site it required a digital signature to be registered mandatory but our company not registered in India & non of our director is in india how can we apply for digital Signature.

Regards
CA Himanshu Sharma