Service tax query

yes. excess payment can be adjusted against the future dues.

You can adjust against future dues under kkc only and not a liability of service tax 

As per notification number 28/2016, the Krishi kalyan cess paid shall be utilised only against Krishi Kalyan Cess payable. Hence even if it there is an excess payment of Krishi kalyan cess, the same shall be utilised/adjusted only against Krishi Kalyan Cess payable and not against Service tax liability.

Refer Link "https://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2016/cx-nt2016/cent28-2016.pdf"

Only against the future liability of KK Cess, You may adjust the excess paid KK Cess.

Yes you can use as a future liablity 

KKC would be levied, charged, collected and paid to government independent of service tax. This needs to be charged separately on the invoice, needs to be accounted separately in the books of account and needs to be paid separately under separate accounting code.

The accounting codes for Service Tax Payment and for KKC Payment are different.

So you can not utilise excess payment of KKC for payment of service tax.

You can adjust it for future KKC Payable.

Thanks for your valuable information

Dear Sir, 

Whether service Tax would be applicable if a company is providing transportation to students of a private schools in delhi through private school cabs. The transport charge is collected directly by the company and not by the schools.

The company is basically the aggregator and provides the service of school transport only to the students and teachers. However separately the company through different cabs and other passenger vehicles provides the service of shared transport or car pooling service.

So whether the service tax is applicable to the students and teachers transportation service???

Thanks in Advance

can i get ITC of postage and telegram in ST?

whether the service provided by the company is free

@ Surender. It is exempt from service tax. Refer to entry no 10 of Mega Exemption Notification 25/2012 ST dated 20.6.2012.

@ Hanshu. It is possible.