My answer on IDT(old) May 2010

Originally posted by : Lalit aggarwal
	Que 1(e)(ii) it is  5% of VALUE(sec4(1)/sec 4A / Sec #(2),not 5% of PRICE so i think it is false

no its true, just think abt difference in exempted price n exempted value

boss exemption withdrawn

sir read out E/N 33/2009

Originally posted by : shashank kumar
	Originally posted by : Lalit aggarwal Que 1(e)(ii) it is  5% of VALUE(sec4(1)/sec 4A / Sec #(2),not 5% of PRICE so i think it is false no its true, just think abt difference in exempted price n exempted value

yaar m b true hi likh kar aaya hun but ab mujhe lag raha hai its false becaze price denotes only sale price

Originally posted by : shashank kumar
	Originally posted by : Lalit aggarwal Que. 1 (c) sir plz explain it it is not abt CER,2002 its abt those manufaturer who produce CNG having more than 1 ....... Jurisdiction as per sec 6.

in this que i hav write every primises liable to registred except whr its division frm road river nd railway

Hi to all

Even though Railway services by Govt has been bought within the ambit of Taxable services, but i remember there was this notification by virtue of which it get exempted later from Service Tax. Am i right?

For Ques 2(a), i believe it is Sree Ayyanar spinning and Weaving Mills Ltd. (Bangar Sir's Book)

On Q 3(b) 

Even though there is a recent case law similar to the Facts of given question but still i believe any1 who had written contrary to the case decision with strong supporting facts wont suffer...DCM judgement, Sterling Foods Ltd.

Even in ques, they haven't mentioned about mentioning any Case Law which they normally Does.... I am sure those who haven't read that particular case law would Prima Facie found it to be a manufacture.......

For last ques of Service Tax, i guess that is also about new notification entitling the Exporter to claim Refund of Service Tax on specified Services..... I read that not. but just couldn't remember it at Exams....It felt so bad later on...... I also completely messed up Sec 47....

Please let me know whether in Ques 5(a),Local Agents Commision would be included or not alongwith reason for the same.

Ans 6 a) 

iii) it is exempt to service tax.

it is taxable only wen any person other than govt railway  transport goods in containers. in all other cases it is exempt.

Originally posted by : Ritesh
	On Q 3(b)  Even though there is a recent case law similar to the Facts of given question but still i believe any1 who had written contrary to the case decision with strong supporting facts wont suffer...DCM judgement, Sterling Foods Ltd. Even in ques, they haven't mentioned about mentioning any Case Law which they normally Does.... I am sure those who haven't read that particular case law would Prima Facie found it to be a manufacture....... For last ques of Service Tax, i guess that is also about new notification entitling the Exporter to claim Refund of Service Tax on specified Services..... I read that not. but just couldn't remember it at Exams....It felt so bad later on...... I also completely messed up Sec 47.... Please let me know whether in Ques 5(a),Local Agents Commision would be included or not alongwith reason for the same.

Local agent commission would be included. as it cant be termed as buying commission

my frd shashank u r getting exemption in IDT....so congrates for that....can we share ans..for costing paper also....bcoz costing also need some clearifications...not full answers..but overall approach to solve it...

Hi Shashank,

Could you just guide me which book to refer? i am studying from Banger right now but if there is anything else please suggest.

Thanks

Originally posted by : CS SANGAM RAWAT
	Ans 6 a)  iii) it is exempt to service tax. it is taxable only wen any person other than govt railway  transport goods in containers. in all other cases it is exempt.

If you will go through recent amdement-

Prior to amendment; Any service provided or to be provided to any person, by any other person, other than Government railway, in relation to transport of goods in containers by rail is taxable under section 65(105)(zzzp).
After Amendment: Finance (No.2) Act, 2009 has imposed service tax on goods transported by railways including Government railways, whether in containers or otherwise.
Now, the amended section 65(105)(zzzp) reads as under:-
Any service provided or to be provided to any person, by any other person, in relation to transport of goods by rail, in any manner. (Effective from 01.09.2009)

Originally posted by : Ritesh
	Hi to all Even though Railway services by Govt has been bought within the ambit of Taxable services, but i remember there was this notification by virtue of which it get exempted later from Service Tax. Am i right?   For Ques 2(a), i believe it is Sree Ayyanar spinning and Weaving Mills Ltd. (Bangar Sir's Book)

There are various cases in this regard, if you have opted for Banger, check out the last paragraph of Tribunal topic, you will find the case mentioned by me.

Originally posted by : mayur jain
	Hi Shashank, Could you just guide me which book to refer? i am studying from Banger right now but if there is anything else please suggest. Thanks

Hey Mayur,

Just go by bangar and take updated case law and recent amendments, you will clear IDT. I will suggest first complete updated case law and recent amendments and then bangar. Hope it will help you.

And Shashank whats about banking services,while dealing in  sale and purchase of foriegn currency

with another bank,is there any exemtion,i mean sevice tax would be liable only when dealing with person other than bank

Actually i have written that even when dealing with other bank sevice tax would be charged,please clear my doubt

So how did you fair in the overall exams.

Give your feedbacks in one of my forums please.

Go through my profile for links.

Thanx a lot everyone.