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Composition scheme on service tax

ranjitkarmakar (service) (303 Points)

05 December 2011

Respected Seniors, I registered with Service Tax as Civil and Interior Contractor under Composition Scheme- Division Delhi - II, Range - XII, but at the time of online registration in www.aces.gov.in there is no option of COMPOSITION SCHEME, registration was done, my question is where i get the composition sceheme option whether at the time of filling of service tax return, please suggest me, as i like to file my service tax return under composition scheme at 4.12% total service tax will be paid against gross turnover. PLEASE HELP ME

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10 Replies

EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) (666 Points)
Replied 05 December 2011

PLEASE GO THE FOLLOWING SITE

https://servicetax.gov.in/st-profiles-home.htm

YOU WILL FIND 119 TYPES OF SERVICES

SELECT YOUR NATURE OF SERVICE

AMEND YOUR REGISTRATIO WITH THE REQUIRED ONE

FOR RETURN FILING <> PUT NIL FOR YOUR PERSENT REGISTRATION

EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) (666 Points)
Replied 05 December 2011

PLEASE GO THE FOLLOWING SITE

https://servicetax.gov.in/st-profiles-home.htm

YOU WILL FIND 119 TYPES OF SERVICES

SELECT YOUR NATURE OF SERVICE

AMEND YOUR REGISTRATIO WITH THE REQUIRED ONE

FOR RETURN FILING <> PUT NIL FOR YOUR PERSENT REGISTRATION

Rohan (Consultant) (91 Points)
Replied 05 December 2011

Hi Ranjit,

From what i understand is you are already registered for Works Contract Service, however, you want to know how to avail the compostition scheme.

For the Payments ---> Pay tax at the rate of 4.12% under Works Contract Service.

For the Returns --> Use Notification 7/2008 S.T and avail the abatement of 60% from the Gross Value Charged, while filing the return input this abatement figure. The return shal calculate the difference amount of 40%.

Now charge FULL RATE OF SERVICE TAX i.e (10% 2% & 1% ) on above 40% amount. ie. 10.3% of 40% shall tally with your tax paid column.

Regards,
Rohan R.

ranjitkarmakar (service) (303 Points)
Replied 07 December 2011

Dear Rohan Sir, Thank you very much for your advise, according to your advise I have not need to amend my registration for work contract/composition scheme, I just less 60% from my gross value of income and then service tax will be charge 10.30% on remaining amount.

I include three categories of service at the time of registration -

1. Civil Contractor, 2 Interior Decorator 3. Repair & Maint.

Actually I am giveing services to my clients with materials, please clear my doubt

Rohan (Consultant) (91 Points)
Replied 07 December 2011

@ Ranjit : You'll have to register for Works Contract Service Category.

Are you providing Composite Service? As in all the 3 categories you mentioned forms the part of one contract. Or your rendering it differently...?

ranjitkarmakar (service) (303 Points)
Replied 07 December 2011

Dear Rohan Sir, we are provide service to clients including civil, interior and repairing job including supplying materials for the above mentioned jobs.

I am already inform you that I am registered with Service Tax Dpartment online till not get the Certificate. At the time of online registration online I did not get or view any Work Contract Service Category option. So what I have to do now? please advise me