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Applicability for charging of service tax on travel services

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 October 2013 Dear Sir / Madam,

Can SHIS / FMS scrips be used against payment of duty towards import of second hand goods?

Please give relevant circulars / notifications in this regard.

Further:

In the present case, the Sector (Engineering / Textile) is eligible. The only question is whether the benefit of import of second hand machinery against SHIS / FMS can be claimed?

18 October 2013 A PRIVATE LIMITED COMPANY IS REGISTERED UNDER SERVICE TAX, FOR THESE SERVICES:
1 TOUR OPERATOR
2 RAIL TRAVEL AGENTS SERVICE
3 TRAVEL AGENT FOR BOOKING OF PASSAGE(OTHER THAN AIR/RAIL TRAVEL AGENT)
4 AIR TRAVEL AGENT SERVICES
5 FOREIGN EXCHANGE BROKER SERVICE

NOW THEY WANT TO CHARGE SERVICE TAX FROM CUSTOMERS, BUT DONT HAVE ANY IDEA REGARDING CHARGING PROCEDURE.

LIKE..... ON WHICH AMOUNT TAX WILL BE CHARGED AND ANY ABATEMENT AND HOW MUCH TAX WILL BE CHARGED 12.36% OR ANY OTHER CONDITIONS IS HERE FOR THESE SERVICES AND APPLICABILITY OF CENVAT CREDIT.

KINDLY GIVE YOUR OPINION IN THIS REGARD.

18 October 2013 Amit ji,
your query is wide you should consult with any professional.




19 October 2013 Dear Anonymous,


Noted that Refer to Para 3.16.3 of foreign trade policy 2009-2014

"The Status Holders Incentive Scrip shall be with Actual User Condition and shall be used for imports of capital goods (as defined in FTP) relating to the sectors specified in Para 3.16.4 below.3.16.4 The Status Holders of the following Sectors shall be eligible for this Status Holders Incentive Scrip: 1. Leather Sector (excluding finished leather); 2. Textiles and Jute Sector; 3. Handicrafts; 4. Engineering Sector (excluding Iron & Steel, Non- ferrous Metals in primary or intermediate forms, Automobiles & two wheelers, nuclear reactors & parts and Ships, Boats and Floating Structures); 5. Plastics; and 6. Basic Chemicals (excluding Pharma Products). The Status Holders of the additional sectors listed in the Para 3.10.8 of HBPv1 2009-14 (RE-2010) shall be eligible for this Status Holders Incentive Scrip on exports made.


19 October 2013 Mr. amit verma ji,

ask party to including the service tax in invoice so that avail the benefit.

19 October 2013 THANKS FOR POSTING THANKS ME mR. SHAH JI


THANKYOU ONCE AGAIN.


RAMESH VERMA



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