Service tax query

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sushant gurav

Accountant

112 Points Posted on 12 November 2012

EXPERT ADVICE

Sir , One of my friend has taken Service Tax registration in the month of August 2012 towards Commision service (ie under Business Auxiliary service).

He has received commision for previous months also i.e june,july 2012. Already crossed threshold limit but take the registration late ie in August 2012.

My first question is : While filing returns ,whether he has to show that previous months income b'cause he has taken the registration later. whether he has to file Apr to June Return or he can show previous months figure in July to sept Qtr.

Secondly whether he can claim cenvat credit ( bills paid towards seminar held of hotels etc )

Thanks & regards

Sushant

Replies (2)

Pradeep Nainawati

ACA

458 Points Posted on 18 November 2012

Hi Sushant,

1) No need to file St return for April-June period.

2) Secondly refer Rule 2(I) of CENVAT Credit rules to find out whether the service received by you falls under the Input Services. If yes then you can take CENVAT credit.

SHILPA GOENKA

CA FINAL STUDENT

38 Points Posted on 21 November 2012

sir,,

can any one advice ,..m a private limited company receiving "work contract" from the contractor,./ and also registerd under central excise and paying the duty Quarterly,..so is der ne rule reagrding whuever paying central excise need not to pay service tax for work contract??