Service tax calculation procedure

Hi Hari,

For 2012-13 in case of C&F charge pay service tax only on those services which are perfomed by the C&F in his own capicity and not as an agent. Air Frieght for export is not taxable , Transport Charges if not GTa not taxable only his agency charges are taxable.

For booking CCR 2004 ie Rule 2 of CCR 2004 and interest is payable @ 18% p.a on the due amount of service tax under section 75 of the Act from 01-04-2011 Interest from 10-09-2004 to 31-03-2011 is 13% p.a.

Penaly shall be levied under section 76 and 77 of the Act.

Thanks