Thursday | 31 July 2014
Your Session Will Expire in   seconds.
What should we do?
Reset SessionCancel Session
 
Skip Navigation LinksHome > Post Query > View All Query
Filter by :
From Date :
To Date :
Query Posted : 25461
Query Replied : 25442
12345678910...
 
ABATEMENTS AND COMPOSITION SCHEMES
 
  • Work Contract RCM
    by raj on Saturday, July 19, 2014  at 05:17 PM

    Presently under Works contract RCM We are paying service tax on 50% of the taxable value. Whether reverse charges payment applicable for all works contracts? Do we have to pay balance tax like 50%, 40% and 30% in all cases. Pl clarify.

  • Abatement on Developement Agreement
    by abhijit on Wednesday, July 02, 2014  at 08:44 PM

    Dear Sir, What will the abatement on sale of flats in the case where the developer has entered into revenue sharing agreement with the land owners.

  • Adveritising service
    by RIDHI KARAN ridhikaran79 on Wednesday, June 18, 2014  at 01:02 PM

    Sir i am rendering service of space booking and designing of ad for my client. I am not accredited with any newspaper as advertising agency, bit directly buying space and giving ad for my client, Can I charge ST @1.854%

  • Taxability of Movie ticket collection
    by Jignesh on Saturday, June 14, 2014  at 11:19 AM

    Dear Sir, We are the Trust having club premises and we have started Movie Theater in the club premises.We collect the Rs.100 from the member including Rs.20 Entertainment tax. 50 % of the collection payable to provider of Movie Screening Rights. is there any service tax on entry charges for the Movie Theater? can cenvat credit allowed on the fixed rental payable for the Equipment installed at our Theater by UFO Movies Ltd. thanks in advance

  • exemption notification
    by gaurav on Tuesday, June 10, 2014  at 03:26 PM

    one party of our gave us a letter that cg have exempted service tax upon them but no notification no. provided . co. providing IT services(wipro). what is the notification no. for such?

  • SSI EXEMPTION IN CASE OF RESTAURANT SERVICES
    by BRIJ on Monday, May 26, 2014  at 11:22 PM

    As Restaurants are covered under composite scheme of taxation ie @ 40% of value of goods and services supplied at therein. kindly guide whether for calculation of the SSI exemption of Rs. 10 Lacs we need to take only 40% value . Mean practically they need not to take registration and pay ST in case thier turnover be upto Rs. 25 Lacs . AS 40% of 25 Lacs = Rs. 10 Lacs Pls guide

  • Courier Service vs GTA
    by Yash on Tuesday, May 20, 2014  at 02:25 PM

    A Company(Public Limited) has tied up with an entity that delivers Cargo(goods) on its behalf. It is similar to a GTA but it claims that its a Courier Service and hence charges 12.36% Service Tax instead of 3.09%. Is this correct? What about Reverse Charge Mechanism? Does it apply in such a case? What if the provider is not collecting Service Tax(maybe since its turnover is less than 10 lacs?)

  • Determination of turnover for a hotel under service tax act
    by Sudarshan on Wednesday, May 14, 2014  at 01:44 PM

    Sir, In the case of a hotel having declared tariff of both less than Rs.1000 and greater than Rs.1000 and the total receipts of tariff greater than Rs.1000 has not exceeded the basic limit of Rs.9,00,000 turnover, I feel that no service tax registration is required. The receipts of tariff less than Rs.1000 would be exempted and need not be added in total turnover for requirement of service tax registration. KIndly provide relevant circulars/notification numbers in support of your opinion.

  • VCES
    by PARTH on Wednesday, May 14, 2014  at 11:09 AM

    Question is, Whether Any amount paid in the VCES Scheme in service tax is allowable expenditure in the income tax or not?

  • MEGA EXEMPTION
    by PARI on Wednesday, May 07, 2014  at 12:11 PM

    Sir, Thnx for your guide on my query related to clause 25(a) of Mega Exemp."whether consultancy service can be construed under CARRYING OUT ANY ACTIVITY.etc". Sir, Referring your earlier days query responses dated August 07, 2013;(on page 8)on same query,your reply was "But he is carrying out any specified activity or giving only consultancy? I don't think mere consultancy can get covered under that exemption" Sir Pls elaborate your views whether consultancy gets covered within clause 25(a).

  • MEGA EXEMPTION NOTIFICATION CLARIFICATION
    by PARI on Tuesday, May 06, 2014  at 08:27 PM

    Clause 25 of Mega Exemp. read as under:Services provided to Govt,local autho.or a govt.authority by way of-(a)CARRYING OUT ANY ACTIVITY in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health,etc.My question is whether Architect providing ONLY CONSULTANCY SERVICE related to construction Water Treatment plant,etc to local authority can be considered within the purview of "CARRYING OUT ANY ACTIVITY" & can avail benefit of exemption.? Pls guide

  • BUFFET FOOD IN A HOTEL BANQUET HALL- IF TAXABLE , WHETHER ANY ABATEMENT ?
    by aayush on Saturday, April 26, 2014  at 01:01 AM

    BUFFET SYSTEM i.e. self service FOOD IN A HOTEL BANQUET HALL - IF TAXABLE, WHETHER ANY ABATEMENT AVALBLE

  • Hi Tea served by Hotel in a conference: Abatement available?
    by Yash on Friday, April 25, 2014  at 04:13 PM

    A Company had organized a Conference in which High Tea was served. Should the Hotel charge service tax on entire bill amount or is any abatement available?

  • Service Tax on Repairing Services
    by Dinesh on Friday, April 25, 2014  at 01:44 PM

    Dear Sir, Good Afternnon! We export goods to United State and some of them damages there while in transit. Customer ask to repair those. We asked a company in USA to repair them. They repair them at customer end and raise bill in our favour in USD mentioning Repair Charges. Now I want to know whetehr I require to discharge the Service tax liability under reverse charge mechanisam.

  • Abatement to Tour Operator and Air Travel Agent
    by Aps anurudrapratapsingh@gmail.com on Monday, April 21, 2014  at 03:26 PM

    Sir, Where an Air Travel Agent who is neither registered as IATA Agents nor receiving commission directly from Air Lines. Who is arranging tickets for their clients through IATA Agents and receiving commission from them is eligible for abatement i e.Domestic ticket @0.612% & Internation @ 1.224% or they need to charge full rate of ST @12.36% on markup/service charge or they have both option. Thanks in advance.

  • whether st is applicable for housing soceities
    by RAJENDRA on Saturday, April 19, 2014  at 04:45 PM

    is housing socities has to charge service tax if maintenance receipts crossess Rs 10 lacs in a year

  • Availment of Input Credit
    by Dilip Pandey on Friday, April 18, 2014  at 05:15 PM

    Sir, I have a client who has Restaurant Service. He pays output tax @ 4.94% at the abated value. However he also pays Rent for the restaurant which charges Service tax @12.36%. So my question is can it claim credit of the Service Tax paid on Rent against the out put Tax. Thanks & Regards

  • Calculation of taxable amount of service tax
    by KAMAL on Monday, April 14, 2014  at 09:06 AM

    Sir V.S. Datey, I am providing taxable services in the name of my proprietorship firm, X.Pvt. Ltd. of Rs.600000 and my firm is registered under service tax. Also, i provide some of such taxable services under my individual capacity as Mr.X of Rs. 600000 i.e. not in the name of my proprietor firm. So, my query is , would i have to pay tax on the clubbed amount of Rs.1200000 or the amount earned by my firm of Rs. 600000 which is registered under service tax?

  • xdddd
    by Deep on Saturday, April 12, 2014  at 03:53 PM

    ddddd test test test test test test test test test test

  • threshold exemption
    by Jayaprakash on Thursday, April 10, 2014  at 12:56 AM

    In works contract service, whether Rs. 10 lakhs exemption limit is to be deducted from the total value or from the value of service portion.

  • Threshold exemption
    by Jayaprakash N on Sunday, April 06, 2014  at 08:48 AM

    While calculating exemption limit in works contract service, whether 10 lacs is to be deducted from the entire value or from the service portion?

  • Hotel Abatement
    by Chandan on Monday, March 31, 2014  at 01:12 PM

    Rephrasing earlier query. A hotel is paying service tax and claiming abatement of 40%. We also have CENVAT credit available in respect of certain payments (which is quite big amount). Can we claim CENVAT credit since we are also availing abatement. In case we cannot please provide an alternate solution.

  • Hotel Abatement
    by Chandan on Monday, March 31, 2014  at 11:35 AM

    Hi, we have a hotel which pay service tax after availing the abatement benefit. However recently we cam across certain payments which require huge payments of service tax. We have a query a query whether we can deny the abatement and charge Service tax at full rate of 12.36% and then claim the service tax on input credit. Please revert. Thanks in advance Regards- Chandan

  • tour opertor service
    by a on Friday, March 28, 2014  at 12:36 PM

    Sir, one of my client is a tour operator. he plans and sell tour packages, book hotel accomodation separately, also sell air tickets separately. should he avail the abatement or should he charge 12.36% on the mark up that he adds

  • Service tax on shifting charges
    by NIDHI on Wednesday, March 26, 2014  at 11:25 PM

    we have hired the services of a packers & movers agency for shifting our office from one place to another. The agency has provided the services of packing loading transportation and unloading. It has also used its own boxes (CARTAGE) for packing the files etc. now it has raised the bill by charging full service tax @ 12.36% on full value. whether it will be considered as a GTA service and accordingly abatement and reverse charge will be applicable or not??

  • mandap keeper service a works contract or not
    by NIDHI on Wednesday, March 26, 2014  at 11:08 PM

    our company has received the services from cricket club. we have hired the space from it alongwith that the club made arrangements for food items. The club has raised two invoices separately one for goods in which it has charged sales tax & second for renting space in which charged service tax on full value. Now whether abatement under N/N 26/2012 should b applicable on him in case of separate invoices. Is it a works contract.

  • utilization of input services credit under composition scheme
    by Tushar on Wednesday, March 26, 2014  at 03:37 PM

    can the input services credit under composition scheme be utilized against the output service tax payment under the same composition scheme.....?????

  • Abatement
    by KARUN on Tuesday, March 25, 2014  at 06:14 PM

    why there is no uniformity in conditions specified in the abatement scheme for CENVAT Credit in relation to Inputs / Input Service & Capital Goods. In case of Railways, Credit of ALL is allowed i.e. for Inputs/Input Service & Capital Goods why such benefit is given to railways. In many cases credit of Input Service is given. Why there is no uniformity Please clarify and refer any article or document from where it can be clarified.

  • utilisation of input credit against output service tax payment
    by Tushar on Tuesday, March 25, 2014  at 12:15 PM

    can input credit be claimed on service tax payment @ 4.12 & 4.94 % under composition scheme...where abatement rate is 75%...and if so, can that credit be utilised against output servive tax payment..?????

  • service tax applicability on mc'd
    by Ashish on Wednesday, March 19, 2014  at 12:06 AM

    will service tax applicable on mc donalds which sell their soft serve ice cream on counter

  • GTA: Whether declaration required?
    by Yash on Tuesday, March 11, 2014  at 06:06 PM

    A Company is paying Service Tax under Reverse Charge @3.09% in case of a Goods Transport Agent(GTA). Now, the condition of getting the 75% abatement is no Cenvat Credit should've been taken by the Service Provider. Is a declaration to that effect required to be obtained from the Service Provider?

  • Clause required for Cab operator - Service tax remittance
    by Rajkumar on Tuesday, February 25, 2014  at 02:50 PM

    Dear Sir, what will be the clause for Cab Operator - Service tax remittance on taxi raj

  • Restaurant Service
    by VANEET on Saturday, February 22, 2014  at 11:38 AM

    How is the Service i.e. sale of restaurant to be shown in the return is it 100% or only 40% is to be shown in gross value of return. Thanks a lot in advance. Your help is a great service to our community of professionals.

  • availability of composition scheme in service tax
    by Mukesh on Friday, February 21, 2014  at 12:17 PM

    on what types of services composition scheme is available

  • restaurant provide the food in the banquatte hall
    by jignesh vora on Monday, February 17, 2014  at 05:10 PM

    A restaurant getting abatement @ 60% in the food served in the restaurant premises. if restaurant starting the serving food in NR by banquette on order basis . the food are prepared in the same kitchen where restaurant is running. can they have to charge 4.94 % or 8.65% ? new registration require for the banquette hall ?

  • LIST OF DETAILED ABATEMENTS & EXEMPTION
    by Bhavesh on Monday, February 17, 2014  at 04:43 PM

    I am providing service of pure labour supply for construction contracts Civil works, Interior decorator services. can i opt for composition scheme avilable to works contract service. Which type of abatements & exemptions avilable for such type of services. Please guide on this matter as soon as possible.

  • Painting is original work or other work in two different cases
    by Abhinaw on Monday, February 17, 2014  at 04:38 PM

    Whether painting of building is original work (Tax on 40% payable) or other work (Tax on 60% payable)in two different cases (Provided that in both cases, contract for construction and for painting is awarded separately): (a)When building was built completely but not used for an year and then painting carried out. (b)When building was built and used for an year and then painting carried out. What would be the scenario if both works are awarded in same contract.

  • Abatement rate
    by Rajeev on Wednesday, February 12, 2014  at 03:39 PM

    Dear Sir/ Mam Abatement rate on construction of a residential unit is 75% but if a residential unit is situated in a commercial project in that case what will be the rate of abatement on residential units (75% / 70% ) . Thanks Rajeev Kumar

  • Whether replacement of AC sheet of roof is original work?
    by Abhinaw on Wednesday, February 12, 2014  at 12:31 PM

    A Contract is for “REPLACEMENT OF A.C. SHEET BY C.G.S. SHEET AT ROOFS INCLUDING OTHER RELATED MISCELLANEOUS CIVIL WORKS". Out of the entire contract value say Rs. 66 lac, the cost of C.G.S. Sheets is approx 51 lac. Now I am wondering as to treat this as original work (40% case) or other work (60% case) provided assesse is not looking forward for actual valuation.

  • Is renovation of office/building an original work (40%) or repair work(60%).
    by Abhinaw on Tuesday, February 11, 2014  at 01:55 PM

    Work for providing/removal/re-fixing of Aluminium & PVC boards for partitions, false ceiling, doors, windows etc and certain miscellaneous works related to renovation of office/building. The building was already being used and these works are carried out for re-designing of seating arrangements for proper utilization of space.Whether this should be treated as original work (on which service tax is payable on 40% of value) or other works (60% case).

  • Point of Service Tax Registration
    by ravi on Monday, February 10, 2014  at 05:52 PM

    Mr A (Individual) providing rent a Cab Service to traveling agency being a company. current year service charges reached up to Rs 14 Lacs. on what point of time Mr A is required to take service tax registration A. on receipt of Rs. 9 Lacs B. Receipt of Rs. 15 Lacs (considering abatement of 40%)

  • Service Tax Liability on Rent a Cab Service
    by Ravi on Monday, February 10, 2014  at 05:03 PM

    Mr A (Individual) providing rent a Cab Service to traveling agency being a company. current year service charges reached up to Rs 14 Lacs. Whether Mr A is required to take service tax registration and If service tax liability arise what rate of service tax to be charge?

  • plz given me contact no for some quary
    by pranaw on Saturday, February 08, 2014  at 05:00 PM

    Respected Sir plz given me contact no for some quary for cenvat credit availment by tour operator

  • can i availed input credit if paid @3.09% on purchase of packages
    by pranaw on Saturday, February 08, 2014  at 02:06 PM

    sale by tour operator 1.SALE CRUISE 2.SALE DOMESTIC PACKAGE 3.SALE DOMESTIC TICKETS 4.SALE INSURANCE 5.SALE INTERNATIONAL AIR TICKETS 6.SALE INTERNATIONAL PACKAGE 7.SALE VISA i am charging separately & i am liable to pay service tax @ 12.36% on his commission and service charges. i am also paid service tax on purchase @3.09%.then i can availed cenvat credit on this input or not

  • tour operetor service tax liability
    by pranaw on Friday, February 07, 2014  at 05:29 PM

    on which rate of service tax apply on this sale by tour operator abatement or s,tax rate for each sale. 1.SALE CRUISE 2.SALE DOMESTIC PACKAGE 3.SALE DOMESTIC TICKETS 4.SALE INSURANCE 5.SALE INTERNATIONAL AIR TICKETS 6.SALE INTERNATIONAL PACKAGE 7.SALE VISA plz reply immidietly

  • Tour Operator Service
    by Dhanraj on Thursday, February 06, 2014  at 12:10 AM

    Dear Sir, One of my client is tour operator. He provides service by paying hotel booking and passage etc.from different tour operators. Example: Purchase of service: hotel booking 45000 from A and other charges paid Rs. 35000 from B = 80000 & charge from customer Rs. 90000, now ques is that can we pay ST on (90000-80000)*12.36%?

  • Tour Operator Service
    by NEERAJ on Wednesday, February 05, 2014  at 12:56 AM

    Sir, Co. provides output service by paying huge amount to agent or sub-agent for hotel booking or passage etc. Example: Purchase of service: hotel booking 45000 and other charges paid to agent for package tour 35000=90000 then he charges 100000 from customer & pay ST as package tour Rs 100000*100/103.09= 2997 (i) Whether it is correct or not? (ii) Whether reverse charge will be applicable if Indian passenger goes to Australia and all booking is made by my foreign agent and paid to him in Doll

  • Service Tax on Canteen Expenses
    by Geethanjani on Monday, February 03, 2014  at 09:52 PM

    Dear Sir,We are a Manufacturer Company. An individual is providing Canteen services to our company & his Annual Income does not exceed Rs.10 Lakhs.Should he Compulsorily charge Service Tax in our Invoice? Please also tell us incase, if his Annual Income exceeds Rs.10 lakhs,then,how much he should charge towards Service Tax ?Will there be any difference between chargeability of Service Tax,incase of Inhouse & Outdoor Catering?

  • Abatement
    by Piyush on Thursday, January 30, 2014  at 06:19 PM

    Dear Sir, Can the method of calculation of taxable value be changed any time by the asseessee.

  • VAT on the value of property included in Works Contract?
    by Aakash on Monday, January 27, 2014  at 03:09 PM

    Hi Sir, Our client receives services from a dealer(Co.) providing turnkey project services(covered under WCT) and he has opted for the composition scheme. As per his invoice, he charges VAT@8% on the basic amount plus Serv tax amount(60% of basic).My query is whether VAT should be charged on the amount inclusive of or excl. service tax?- Please explain with ref to Rule 2A as there is confusion in my mind after reading it.

  • Abatement and cenvat credit
    by Ami on Saturday, January 25, 2014  at 12:31 PM

    Can v take abatement as well as eligible for cenvat credit?

  • Service tax- Negative List
    by Vishakha on Tuesday, January 21, 2014  at 08:52 AM

    In negative list Selling of Space or Time Slots for Advertisements other than Advertisements Broadcast by Radio or Television is exempt from service tax. Whether renting of space of a building for advertisement is also exempt?

  • Service tax on Electrolpating of Jewellery
    by neha on Thursday, January 16, 2014  at 04:53 PM

    is Service tax liable on Electroplating of jewellery?what is the rate of service tax applicable on it.Whether individual and huf can avail the benefit of reverse charge on it

  • FABRICATION
    by Kaushik on Thursday, January 09, 2014  at 06:46 PM

    A person had got fabrication contract in 2008. The large part of the contract is labour work. However In fabrication work the welding rod is used. No fabrication is done without welding rod. Whether welding rod can be classified as material used in fabrication activity and abatement of 67 % can be claimed for fabrication work ?

  • Service Tax on Hoarding Advertisement
    by Anila on Friday, January 03, 2014  at 11:55 AM

    Yes Sir, We are Ad. Agency. If we have received a purchase bill for Rs.10000/- without Service Tax and my Commission is only 1% on this transaction, how do I raise Sale Bill to the Advertiser for this? Service Tax @ 12.36% on Rs.100/- only or on Rs.10100/-?

  • Abatment on Hoarding Advertisement
    by Anila on Thursday, January 02, 2014  at 04:17 PM

    Sir, I want to know, What is the rate of Abatment in case f Hoarding Advertisement? I have received a bill from a publication house which is without any service tax. How do I raise our Sale Bill for this Advertisement? Note : If it was a News paper ad I would have raised a Sale bill with 85% abatment as my commisiion is 15%. Thank You,

  • Abatement on Hoarding Advertisements
    by Anila on Thursday, January 02, 2014  at 04:02 PM

    Dear Sir / Madam, Pls tell me: 1) Is Service tax applicable on Hoarding Advertisement? 2) If Yes then @ what rate? Is abatment applicable like News paper Advertisement i.e.85% of abatment is allowed on Newspaper ads? 3) Is Service tax applicable to all the Hoarding Advertisement provider? or there is any exemption like Publication houses are exempted from Service Tax on News Paper Advertisements? Thank you, Anila Rajeev Vojhala

  • Service Tax on Common services
    by DEVANG on Wednesday, January 01, 2014  at 11:16 AM

    we are operating 10 units/JV in 1 campus. there are common services for civil, estate maintenance, repair of building/machinery/office equipment etc which we obtain from different vendor & pay from single unit/JV. then we apportion this cost to respective unit/JV under business auxiliary services. instead can we obtain work contract license & apportion this cost after taking abatement wherever applicable??

  • cenvat credit of service tax paid to contractors under residential complex service
    by Umang on Wednesday, January 01, 2014  at 03:43 AM

    Are contractors appointed by builders liable to service tax? If yes then cenvat credit of service tax paid to contractors can be availed of while discharging the liability of service tax of builders under residential complex services and under scheme of abatement of 75%?

  • hotel
    by d on Tuesday, December 31, 2013  at 06:11 PM

    sir my hotel above traiff rs 1000 turnover in 2012-2013 is Rs 15.00 lacs and after availing abatment it is 9.00 lacs. a search is conducted in my hotel and they are asking to pay tax in fy 2013-2014 from my first bill whether they are right. they told you r liable for registration also in 2012-2013 in 2013-2014 there is no ssi exemption for you.

  • Taxability
    by vignesh on Monday, December 30, 2013  at 04:42 PM

    sir servicetax exemption limit to be seen for Gross receipts or amount after abatement

  • VAT Credit
    by Amit on Monday, December 30, 2013  at 01:03 PM

    I am Manufacture form Maharashtra. I purchased Machine and paid VAT on it.( capital asset ) But going to use it for Providing after sales services. Question Can I take VAT credit on Machine Purchased ?

  • vces schemes
    by abraham on Saturday, December 28, 2013  at 01:32 PM

    sir, we have already filed the return, and 90days for rectification of retun also over-and now we want to avail vces scheme,then we have to file fresh retun or not.

  • Construction of Flats.
    by Ramaswamy on Thursday, December 26, 2013  at 12:59 PM

    In the case of Construction of Flats, Abatement will be inrespect of Works contract or under Construction of Complex etc., The purpose is if it is works contract the liability will be more. Please enlight.

  • VAT Imposed on Vehilce Hire Bill by Service Provider
    by LAKSHMAN KUMAR on Tuesday, December 24, 2013  at 01:06 PM

    Sir, We are the Pvt Ltd co, received Vehicle Hire Charges (Staff Pick Up & Drop) services from Individual, who has S.Tax Regn No & TIN No. if Service provider adopts Composite Scheme of VAT can he charge VAT in Invoice for Service Rendered by him. My doubt is if he Choose Composite Scheme of VAT at that case can we liable to Pay VAT on Vehicle Hire (on Service Received). Please clarify.

  • Vat in Andhra Pradesh
    by Balaji on Monday, December 23, 2013  at 03:19 PM

    Hello sir/madam, My client is sub contractor (Infrastructure) exempt to pay vat under composite scheme.My query is the other vendor are charging vat to him but he is debiting the whole expenditure.I just wanted to whether we can claim that vat as refund.We are the registered dealers.If yes please tell me the process with relevant provision. Thanks in advance.

  • Vat is charged on which amount (Construction company)
    by Balaji on Monday, December 23, 2013  at 03:17 PM

    Hello sir/madam Is VAT Charged on Agreement of sale(AOS) or Gross amount which includes maintenance charges which are not there in AOS & Servicetax, under composite scheme for Construction company in Andhrapradesh

  • GTA -Abatement
    by vignesh on Monday, December 23, 2013  at 01:19 AM

    For GTA -the reciever of service need to pay ST? then Abatement is given to GTA? clarrify pls

  • CAN VAT CHARGEABLE ON VEHILCE HIRE CHARGES
    by LAKSHMAN KUMAR VEERAMACHANENI on Friday, December 20, 2013  at 12:25 PM

    WE ARE THE PVT LTD CO. WE HIRED ON VEHILCE(BUS) FOR STAFF PICKUP & DROP. SERVICE PROVIDER(INDIVIDUAL HAVING S.TAX REGN NO) CHARGED VAT IN INVOICE VALUE. WHETHER WE NEED TO PAY THE VAT ON VEH HIRE CHARGES OR NOT. IF YES AT WHAT GROUNDS. PLEASE SUGGEST.

  • Abatement on advertising commission recieved by advertising agency
    by Rajshree on Thursday, December 19, 2013  at 01:19 PM

    Kindly refer the notification where it is mentioned that service tax is to be paid on 15% of the amount charged by the advertising agency from the client.

  • Service Tax applicable if aggregate value exceeds Rs. 10 lacs
    by Prabhakar on Tuesday, December 17, 2013  at 12:47 PM

    Is the service provider bound to include amount received towards medical re-imbursement in the aggregate value or not. Please revert

  • abatement
    by APS on Monday, December 16, 2013  at 04:51 PM

    Sir, Kindly advise that to fall under Tour & Travel agent. 1. Is it required a person to hold tourist permit as per MV Act 1988 or any person can fall under above category? 2. Is it mandatory that sight seeing, guide, road tpt etc. should must include under tour package, which may not be required some occasion and travel agent can avail 75% abatement for ST payment. 3. And what service exactly would fall under 3rd category of abatement i.e.40% in addition to 75% & 90%. Thanks in advance.

  • Air travel Agent Service
    by Gauraksh on Monday, December 16, 2013  at 12:05 PM

    Dear Sir, I want to know that, the option related to payment of service tax in case of air travel agent service on International & Domestic air fare as per Rule 6(7) of Service Tax Rules, 1994 other than the rate provided in Section 66 of Fianace Act, 1994 is still applicable or not? If we can avail this option then its okay, if this option is not applicable, then can you please tell me in which latest notification or circular it is written? Please answer me ASAP for the same. Thank

  • outdoor catering
    by Kapoor on Monday, December 16, 2013  at 09:13 AM

    Respected Sir, I provide outdoor catering, while filing the return i tried to use notification 24/2012 Determination of value rules to say that only 60% of the service is taxable, but the said notification is not there in any drop list, my query If i use the 60: 40 ratio does not amount to any abatement or exemption ? do i say NO in the return when asked if i am using abatement or exemption. notification 26/2012 is worrying me coz it says 70% is taxable, which do i follow. thanks

  • CAB OPERATOR SERVICE
    by ANAL on Saturday, December 14, 2013  at 04:49 PM

    SIR HOW SERVICE TAX LIABILITY SHALL BE CALCULATED ON CAB OPERATOR SERVICE FOR PERIOD APRIL 2004 TO JULY 2004, IS ABATEMENT OF 40% WAS APPLICABLE AT THAT TIME

  • Air travel
    by aps on Friday, December 13, 2013  at 03:07 PM

    Sir,Pl adv only arngmnt of Air ticket as sub agent(regd. u/r ST catg. sub air travel/tour& travel agent)from IATA agent for his client. 1 under which category service would fall. 2. can he opt both option ST payment i.e.12.36% on Actual i.e.comm+margin recd from his client showing separate in inv. or 0.6%/1.12% on (base fare+ marging i.e comm. from IATA agent+margin recd from client)on Dom/Intn. 3. Are Comp sch is for sub agent. 4.Can sub agent take cenvat credit & utilize when not opting c.sch.

  • Basic exemption of Rs. 1000 for Accomodation in hotels
    by VENKATESH on Tuesday, December 10, 2013  at 04:12 PM

    Sir my clients room tariff starts from Rs.500 to Rs. 2000 per room per day. He has to pay service tax on total amount received or he can pay only on room rent exceeding Rs. 1000 per day per room. Thanks

  • value of turnover
    by samir on Saturday, December 07, 2013  at 12:47 PM

    Sir, during FY 07-08 my total value of works contract was Rs.10,50,000 and in FY 08-09 it was 8,50,000. For availing small scale exemption of 8/10 lakhs previous year turnover is to be seen. Since this is a works contract with value of material what will be value of turnover to be considered of last year and current year? 1. full value will be considered for calculating eligibility or value after abatement as we are going for composition scheme?

  • Abatement Schemes
    by unmesh on Friday, December 06, 2013  at 12:25 PM

    Dar Sir Plz let's know what will be abatement scheme for car provdier [ Proprietor] & service receiver is pvt ltd company. how much percentage of amount provider will pay & how much percentage of amount service receiver will pay. Waiting for reply.

  • Abatement Cenvat Credit
    by unmesh on Tuesday, December 03, 2013  at 02:47 PM

    In abatement case service provider [ Comapny / Pvt Ltd / Ltd Firm ] & service receiver [ PVT Ltd / LTD comapny ] Is service receiver can claim for cenvat credit ? Waiting for reply.

  • WCT rate & Exemption Limit in Uttar Pradesh
    by Shailabh on Sunday, December 01, 2013  at 01:30 PM

    Dear sir, Please tell me WCT rate & Exemption Limit in Uttar Pradesh.

  • IS SERVICE TAX PAYABLE ON PANDAL SHAMIANA SERVICES USED FOR MAA BHAGWATI JAGRANS
    by SOHRABH on Thursday, November 21, 2013  at 05:03 PM

    Dear Sir As per Point No-5b of Notification no 25/2012 and point no-7.5.2 of the Education Guide issued on 20-6-2012, Services provided for religious ceremony are exempt My Client is providing services of Pandal & Shamiana by arranging all requirements such as tents, lights, furnitures, sounds etc. The services has been provided to organise Maa bhagwati Jagrans. Whether my client is liable to pay service tax on conducting such type of religious events. then what is your opinion. thanx

  • IS SERVICE TAX PAYABLE ON PANDAL SHAMIANA SERVICES USED FOR MAA BHAGWATI JAGRANS
    by SOHRABH on Thursday, November 21, 2013  at 01:53 PM

    Dear Expert My Client is providing services of Pandal & Shamiana by arranging all requirements such as tents, lights, furnitures, sounds etc. The services has been provided to organise Maa bhagwati Jagrans. Whether my client is liable to pay service tax on conducting such type of religious events. Plz clarify. Thanx in advance for devoting your precious time for my query.

  • abatement
    by ramesh on Wednesday, November 20, 2013  at 11:36 AM

    My client is erection contractor of sugar factories. He is registered under the service tax. The material component used in contract is very marginal between 10-15% of contract value. Whether his tax liability will be on 33% i.e. after claiming abatement @ 67% or 100% of the gross receipts. If his liability is on 100% of gross receipts, whether he can amend his registration to Works contract and pay service tax under composition scheme @ 4.12%. Whether he can file VCES declaration under WCST.

  • ABATEMENT ON PROPERTY TAX
    by Kusumben on Monday, November 18, 2013  at 07:29 PM

    I HAVE RENTED MY PREMISES TO FINANCIAL INSTITUTE. THE PROPERTY TAX IS PAYABLE BY ME. THE FI IS NOW ASKING FOR BENEFIT OF NOTFN NO 29/2012-SERVICE TAX DATED 20/06/2012. SINCE I AM PAYING THE PROPERTY TAX , CAN I PASS ON THE BENEFIT OF NOTIFICATION O 29/2012 SERVICE TAX TO THE FI. THANKS K R BID

  • Service tax for Travel Business
    by Dhaval on Sunday, November 17, 2013  at 11:46 AM

    1) My client is a Travel Agent and he does Ticketing & Hotel Booking Business, he gets Commission for the same. eg.He buys tickets for Rs 10,000/- and sell to client for Rs. 15,000/- so whether he has to charge Service Tax on 15000 of only Commission part i.e Rs.5,000/- and at what rate. 2) For calculating Service tax limit of Rs.10 lakhs whether Commission amount should excced 10lakhs or entire turnover should exceed Rs.10lakhs, In P&L A/c he is showing entire sales above 1crore.

  • Service tax on Works Contract
    by Sanjay Marketing on Friday, November 15, 2013  at 05:39 PM

    1. I am a sole proprietor doing interior decoration of Offices of Govt Departments like information, Agriculture, & Tourism covered under Composition Tax scheme of Karnataka VAT Act whether liable to Service tax from 2007-2013. 2. I also undertake Road side Hoarding(fabrication & Errerction)for Govt Dept as above covered under Composition Tax Scheme of Karnataka VAT Act whether liable to Service tax from 2007-2013.

  • case law for ssi exemption
    by Sachin on Saturday, November 09, 2013  at 11:03 PM

    A company is providing taxable services of Rs. 2 lacs. It is also paying ser.tax on reverse charge system on GTA value of Rs. 25 lacs. Whether both amount could be clubbed for not providing benefit of SSI EXEMPTION of Rs. 10 lacs. Your goodself replied that SSI EXEMPTION can be availed for Rs. 2 Lacs. Will you please provide some case law/(s) reference in this regard?

  • 32/2007
    by veerendar on Saturday, November 09, 2013  at 10:15 AM

    The query is with respect to works contract composition scheme . the service tax to be discharged is on gross value including land value or only on constructionvalue bcoz the collection from customer is from construction as well land value.

  • works contract on construction of building
    by veerendar on Friday, November 08, 2013  at 06:04 PM

    In Works contract composition scheme whether land value to be excluded for valuation purpose . This query is with respect to land value spelt separately as well not mentioned in agreement to sale or sale deed by the builder.Does this has any relevance on value on which service tax to be discharged. Comment pls

  • 26/2012
    by veerendar on Friday, November 08, 2013  at 05:18 PM

    Sir, do only construction of immovable property is covered under notification 26/2012 sl no 12 or any type of civil works like repair of extension joint between a wall of building and the conjoined road on elevators to commute the transport easily. Does any type of civil works related to building or complex whether part or whole new or repair work is covered??

  • Rectfication of extension joint at Airport
    by veerendar on Friday, November 08, 2013  at 02:03 PM

    Sir, this work is about rectification of some civil structure used as a joint or bridge to facilitate movement of transport at airport. Does this kind of works contract falls under ntf 9/2013 original (26/2012)as amended recently.I read this notification of abatement in line with 6/2006 where const of complex& resi service were accommodating all services including finishing services like marble laying glazing tiling electrical works etc,. appreciate your comment.

  • Service tax on tour Operator- Should i pay the difference
    by Manas on Thursday, November 07, 2013  at 06:44 PM

    travel agent, buy holiday packages from a consolidator and on gross amount he pays 3.09% service tax. On selling the above holiday package by adding his service charge/ markup he charges 3.09% on total amount. For E.g. purchase is RS 1000 + 3.09% service Tax = Rs 1030.90 Sale is Rs 1200+3.09 % service Tax = Rs 1237.08 So the service tax paid to supplier is 30.90 and collected is 37.09, so should he deposit service tax ,the differance or the total amount collected. Please advise.

  • RCM EFFECT ON CONSTRUCTION SERVICES (WORK CONTRACT SERVICE)
    by Satya on Thursday, November 07, 2013  at 03:28 PM

    Dear Sir, If Service provider opt 4.944% for payment of ST under WCS (service is Civil construction). what is recipient portion of ST? (my view 50% on 4.944%), my RO is telling that how you will pay 50% ST when provider is opting composite tax i.e.,4.944%. please clarify sir?

  • Applicability of Service tax on Interior Work
    by Vijay on Wednesday, November 06, 2013  at 07:08 PM

    Our company registered in India/bangalore got interior work executed through local vendor. The vendor charged service tax on 30% and VAT @ 14.5% on 70% of work order value.Is this above levy of service tax and VAT correct ?

  • SERVICE TAX ON TOUR
    by ALPESH on Tuesday, November 05, 2013  at 01:12 PM

    Can Tour Operator raise invoice showing cost of tour separately and handling handling charges and pay service tax @12.36% only on handling charges or Tour Operator has to mandatory pay service tax on full consideration under abatement scheme. For Example, Method 1: Cost of Tour - Rs. 10000 Handling Chrgs - Rs. 1500 Service tax @12.36% - Rs.185 Method 2: Value of consideration - Rs.11500 Taxable value as per Not 26/2012 @25% - Rs.2875 Service tax @12.36% - Rs.355 Which is the corr

  • SERVICE TAX TOUR OPERATOR
    by ALPESH on Tuesday, November 05, 2013  at 11:42 AM

    Can Tour Operator charge service tax @12.36% on its handling charges only or it has to pay service tax on whole amount considering abatement as given under Notification 26/2012?

  • Shifting to abatement scheme after exhausting Cenvat Credit
    by Hemant on Friday, November 01, 2013  at 07:46 AM

    Can one shift to abatement scheme after exhausting the Cenvat credit of capital goods and inputs in case of hotel providing accommodation service?

  • ABATEMENT IN RENT A CAB
    by jigar on Thursday, October 31, 2013  at 05:49 PM

    In para no 6.5-4, page no 108 your book.It is written that assessee may prefer abatement scheme in respect of some customers & the same time he can prefer full service tax rate in respect of other customers. what will be consequences for the following case : Ex.' A' company provides rent a cab service. Company charges service tax @12.36% to Mr.X and at the same time for the similar service it charges service tax @4.94% to Mr.Y. Is it possible to charge different rate simultaneously.

  • REVERSE IS APPLICABLE ON INVOICE FOR VEHICLE HIRE(INDIVIDULA TO COMPANY)
    by LAKSHMAN on Thursday, October 31, 2013  at 11:15 AM

    Sir, We are the Pvt Ltd Co. We hired Vehilce for staff pickup&Drop. The Service provider(Individual) raised Inv on us.Example for Rs.10000,Plus S.Tax@4.54%(i.e on 40% Value of Service). My doubt is being a indvidual service provider can Ser.Provider can collect the S.Tax or not. if we need to pay the Reverse charge ot not, if yes at what % on Value. Please advice. Regards V.Lakshman Kumar

  • Urgent help need-service tax at restaurant query
    by Rushab on Wednesday, October 30, 2013  at 09:45 PM

    I was charged 12.36% service tax on total bill at a private party at Taj.I argued that you can charge on only 40% of bill value. They replied : the Service Provider (in this case Taj) has a choice between (1) taking advantage of the abatement available and levy service tax at a reduced rate (we would then be obliged to forgo input credits available to us under CENVAT) or (2) levy the full rate of Service Tax (12.36%) and avail of credits under CENVAT. Is this legal.please help.

  • bifurcation of total work contract bill of painting contractors
    by azhar on Monday, October 28, 2013  at 04:37 PM

    Respected sir, My client is a painting contractor who normally takes work contract with material.my query is of the total bill of work contract what percentage of total bill be taken for service tax purpose as 3 different rate has been prescribed by dept I.e 40%,60% and 70% respectively by notification of july/2012 . My client says I perform only new work I.e no maintenance work.so,he wants to clarify whether to charge 40% or 60% of total bill as service charge plz clarif

  • Abatment, Revese Charge & Credit
    by Prasad on Thursday, October 24, 2013  at 04:36 PM

    Sir, If service tax is paid by taking benifit of Abatment by Service Receipient of Service under Reverse Charge MEchanism, Can he take the credit of tax paid after taking abtment? For Eg. A Ltd is liable under RCM for GTA services. Total amount Rs. 10000. A Ltd pay tax on 25% amount (after abatment) i.e Rs. 309. Can he take the credit of Rs 309 tax paid by him?

  • service tax on construction of resident service
    by Umang on Thursday, October 24, 2013  at 12:25 AM

    If the assessee is liable to vat under state law, then can he claim abatement of 25% on construction of resident complex .value is inclusive of cost of land.Assessee is liable to vat and is paying vat under composition scheme of gujarat vat laws.

  • Drop Audit Under EA 2000 Audit
    by TAUSIF VORA on Wednesday, October 23, 2013  at 12:39 PM

    I have taken service tax registration under construction of res. complex,I am individual, My turnover is below 1.00 Crore for the last 3 financial years. Can we request to the department for drop of audit unde EA-2000 audit?/ What is the criteria for selection of EA-2000 audit ?? please guide me

  • Reverse Charge on Rent A Cab with Abatement
    by Sandeep on Wednesday, October 23, 2013  at 10:58 AM

    A co.not having any service tax registration.We have availed rent a cab service during FY 2012-13 from a cab operator (partnership concern)and mentioned on bill that service receiver will pay service tax under rent a cab service with abatement.Now in FY 2013-14 such cab operator coverted into pvt limited company and paying service tax liability itself.My query is that should we liable for service tax FY 12-13 under reverse charge with interest as we are not renting , we just hiring .Pls help me.

  • Service Tax on hotels and restaurant services after kerala high court judgement
    by Sonu Gupta on Tuesday, October 22, 2013  at 05:34 PM

    Sir pls clarify whether service tax will be charged by restaurants and hotels even after Kerala high court Judgement,as service tax levy is held unconstitutional after this judgement. Sir i am confused after reading the circular 173/8/2013-ST dated7.10.2013 , the circular is speaking contrary to this judgemnet.

  • service tax on construction service
    by Sumanta on Tuesday, October 22, 2013  at 10:49 AM

    The Project approved in the name of the client for duplexs and two agreements one for sale of land and another for construction after sale with each buyer.. Please clarify the following: 1.whether it comes under deemed construction service or construction service or works contract service or exempted from service tax . 2.is option 25% is available ,if yes then the land cost is stamp duty value or agreement value. 3.in works contract cenvat credit is there but not on constr service 25%.

  • Rate of Abatement on truck hire charges
    by pramod on Thursday, October 17, 2013  at 02:43 PM

    We are awarding a contract for supply operation and maint of 04 no tata trucks on contract basis for Co. purpose. Please advise whether abatement is applicable, if not then contractor is required to pay service tax @ 12.36% on 100% of work done value. regards

  • change in notification
    by vignesh on Thursday, October 17, 2013  at 11:24 AM

    sir when iam filing servicetax return claiming abatement under notification 26/2012 for Restaurant service, it is giving me an error saying the said notification is not applicable kindly clarrify

  • Computer AMC Services
    by vaibhav on Wednesday, October 16, 2013  at 04:32 PM

    Dear Sir, i want to know is there any composition or abatement scheme available for computer amc services, if there is any what is percent of abatement available is it 80%? Thnanking you in advabce. Vaibhav S Kshire Nagpur.

  • ABATEMENT IN HOTEL AND SHORT TERM ACCOMODATION
    by JIGNESH on Saturday, October 12, 2013  at 04:32 PM

    I HAVE HOTEL ROOM IN WHICH I CHARGED 12.36 % ON THE TARIFF VALUE. FROM APRIL TO SEPTEMBER I CHARGED 12.36% AND NOW I WANT TO TAKE THE BENEFIT OF ABATEMENT AS PER NOTIFICATION NO.26/2012. (60 % ABATEMENT ) THERE IS NO INPUT SERVICE CREDIT(CENVAT) IN RELATION TO HOTEL WHICH IS PENDING TO UTILIZE. CAN I TAKE THE BENEFIT OF SAME ?

  • Service Tax rate on Pandal
    by HRUSHIKESH on Saturday, October 05, 2013  at 06:52 PM

    At present what is the rate of service tax on pandal service(tent house) provided to company on occasion of festival. Is there any abatement on the value of service provided to company if turn over of service provider exceed Rs 10 lac. Regards

  • air ticket service tax on billing
    by NAWAL on Wednesday, October 02, 2013  at 06:34 PM

    sir, i am sub agent and issuing tickets thru iata agent, my question is my iata agent charges service tax on commission given to us @ 12.36% , how should we charge service tax to our customer as we don not part commission ...sencond thing uis if we overbill the customer by 1000 inr how would the service tax be calculated

  • TDS RATE FOR COMPOSITION BILL WHERE SERVICE AND SUPPLY OF MATERIAL IN THE SAME INVOICE
    by ASHISH on Monday, September 30, 2013  at 12:58 PM

    WHAT IS THE TDS RATE OF COMPANY AND TDS AMOUNT ON WHICH TDS WILL BE DEDUCTED IN A COMPOSITION BILL WHERE SERVICE AND SUPPLY OF MATERIAL IN THE SAME INVOICE WHERE VAT OR CST

  • WCT
    by Shailabh on Monday, September 23, 2013  at 06:23 PM

    Can Service Tax & WCT & Vat can be charged on the same bill

  • Air Travel Agent
    by Pankaj on Sunday, September 22, 2013  at 05:09 PM

    Dear Sir, A travel agent is charging service tax to its customers at the rates specified in Rule 6(7) of Service Tax Rules. Can air travel agent can claim CENVAT on input service against its liability of service tax charged from its customers. Please mention the legal provision. Thanks

  • Sections enabling these schemes
    by GOURAV on Thursday, September 19, 2013  at 02:31 PM

    Service Tax Rules provides the option to Travel Agents, Money Changers, Lottery Ticket sellers to pay Service Tax at a specified rate instead of 12.36%. I want to know which section of the Act enables the Government to provide for such schemes by Rules.

  • Service Tax applicability
    by navdeep on Thursday, September 12, 2013  at 06:45 PM

    We are providing services for air ticketing, hotel booking etc. as per annual turnover, service fee is below 10 lacs, We get the air ticketing done through other big ticketing providers and they levy service tax on each ticket. If we consider the fees of air tckets or hotel bookings its around 1cr. air tickets and hotel bookings are in the name of respective clients of the company only.

  • Abatement and serial no. -reg
    by Satyaprabha on Thursday, September 12, 2013  at 09:52 AM

    Please confirm us the abatement no. and notification serial no. for the following services:- Construction Service in respect of commercial or industrial building and civil structures whose tax collection code 00440290 (zzq)

  • ABATEMENTS AND NOTIFCATION NO.
    by GURMEET on Saturday, September 07, 2013  at 08:45 PM

    Please confirm us the abatement no. and notification serial no. for the following services:- 1. accommodation in hotels, inn, guests house, club or camp 2. transportation of goods by road or agency services

  • Cenvat Credit of Input Services
    by Ganapathy on Thursday, September 05, 2013  at 05:09 PM

    Assessee is a service provider under 2 categories. For one no abatement available & for another service 40% abatement available. Can the assessee claim cenvat credit of input & capital goods for the first service on pro-rata basis

  • 49/2008
    by Karthik on Wednesday, September 04, 2013  at 09:43 AM

    What will be the Excise Duty liability for following case : Qty 100 nos, MRP Rs.283 per piece, CST 2%, discount 10% on MRP, Abatement 35% “retail sale price” as per not 49/2008 means the MRP at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport.....Presently we are computing CST on value after abatement & discount, is it correct ?

  • 10 laks basic service tax limit
    by Manohar on Tuesday, September 03, 2013  at 07:59 PM

    Dear sir, We have Provided taxable services in first year and up to now we provided 26 laks services . but as bills up to 9 laks service tax was not calculated , but when we raqsing next bill the bill amount is 3 laks , now on what amount we need to charge service tax on 3 laks or part of bill 2 laks (10 laks -9 laks exempted )my doubt is on part of amout service tax can be charged after taking basic exemption limit ??

  • Abatement for Hotel
    by unmesh on Tuesday, September 03, 2013  at 12:13 PM

    Thanks plz lets know which is s tax amt 4 abatement? Our one of vendor who is Pvt Ltd Hotel, we are taking following service from him & he is charging some taxes & plz lets know how many percentage of abatement he is taking ? 1. Hall Charges 12000/- 2. Projector 1400/- 3. Mike 1600/- 4.Buffet Lunch 3500/- 5.Hall Hire Charges 20/- Total Bill Amount 18520 Rs Following are the tax amount. SER C @ 5.00 % 926/- STH @ 12.36% 1560/- VAT @ 14.50% 971/- STE @12.36% 389.34/- SERVI @ 8.65% 318

  • Abatement for Pvt Ltd Hotel
    by unmesh on Monday, September 02, 2013  at 12:11 PM

    Our one of vendor who is Pvt Ltd Hotel, we are taking following service from him & he is charging some taxes & plz lets know how many percentage of abatement he is taking ? 1. Hall Charges 12000/- 2. Projector 1400/- 3. Mike 1600/- 4.Buffet Lunch 3500/- 5.Hall Hire Charges 20/- Total Bill Amount 18520 Rs Following are the tax amount. SER C @ 5.00 % 926/- STH @ 12.36% 1560/- VAT @ 14.50% 971/- STE @12.36% 389.34/- SERVI @ 8.65% 318 Plz lets know the solution

  • Hotel providing liquor
    by unmesh on Saturday, August 31, 2013  at 02:05 PM

    1. If any Group company hotel [ i.e. Taj is subsidiry of TATA Group]/ Hotel / Proprietor / Firm providing liquor to their A/c room customers how much percentage abatement is there ? 2.1. If any Group company hotel [ i.e. Taj is subsidiry of TATA Group]/ Hotel / Proprietor / Firm providing liquor to their Non A/c room customers how much percentage abatement is there ?

  • A / C Hotel Room & Non A/c Hotel Room
    by unmesh on Saturday, August 31, 2013  at 02:03 PM

    1. If Any Chain Hotel Group / Hotel / Proprietor / Firm proving A/c Room how much percentage abatement is there ? 2.1. If Any Chain Hotel Group / Hotel / Proprietor / Firm proving Non A/c Room how much percentage abatement is there?

  • Why service tax exemption notification ( in case of part exemption) exempt the value of service instead of Rate
    by Arun on Thursday, August 29, 2013  at 11:22 AM

    Dear Sir - Need your guidance why service tax part exemption notification specially prior to July-2012 era) provide exemption in value not in rate as in case of excise law ?

  • Abatement in Hotel
    by unmesh on Wednesday, August 28, 2013  at 12:35 PM

    In case of Staying at Hotel , Inns , Guest House how many percentage of amount service provider have to pay ? & what are the befits for service receiver ? Above mentioned case are in which factor Abatement OR RCM ? Plz explain

  • AIR TRAVEL AGENT
    by Rashmi on Tuesday, August 27, 2013  at 10:01 AM

    Sir, as u said in your earlier reply airlines donot charge from IATA, i have seen in a case AIRLIES is charing ST from IATA and i am not geeting the point for what they are charging, the amount they asked to remit by IATA to the airlines inculdes ST amount as well. This situation has made me confuse regarding airlines and IATA. What can be the possibility in this situation?

  • Air Travel
    by Rashmi on Monday, August 26, 2013  at 06:29 PM

    Sir, I have read earlier queries & replies related to air travel agent, i want to clarify whether airlines will charge ST from IATA ? If Yes, for which service and then can IATA agent claim input credit for the same ? Thanks & Regards

  • Air Travel Agent
    by Bhumika on Monday, August 26, 2013  at 10:29 AM

    Dear Sir, In your response u wrote-actually airline provieds air transport service for whcih service tax is payable on 40% of air fare V S Datey. CAn Agent claim input credit of the same for payment of ST Charged from customer ??

  • Air travel agent
    by Bhumika on Monday, August 26, 2013  at 10:21 AM

    Sir, In ur response u askd agent cannot charge srvc tax frm airlines but agent is providing service to airlines for booking their tickets,isnt it chargeable to tax? n tds on income to be remit to airlines company as commissioon earned by an agent and airlines is liable to deduct tds, isnt it? n as per ur answer, airlines will charge ST at 40% of fare, will it charge from agent ??

  • AIR TRAVEL AGENT
    by BHUMIKA on Saturday, August 24, 2013  at 11:37 AM

    Dear Sir, A travel agent is filing his service tax return on the following basis- Basic fare-5000,taxes 400,comm-600,charging 0.6% on 5000 from customer. Remitting to airlines,5000+400+60(tds on comm) and airlines company is charging 12.36% on 600 from d agent and agent is claiming input credit of this amt,i am confused y airline company is charging srvc tx frm agent as agnt is srvc provider, kindly clarify.

  • AIR TRAVEL AGENT
    by Bhumika on Saturday, August 24, 2013  at 10:27 AM

    Dear Sir, Thanks a lot fr earlier queries, kindly clarify in the given situation.Basic Fare-5000,Tax 400,Comm-600.agent will charge .6% on 5000 frm the customer?WILL HE SHOW ST AMT SEPARATELY ON INVOICE ? IF YES, WHETHER CUSTOMER CAN TAKE INPUT CREDIT OF THE SAME?Further, how much amount he will remit to the airlines?In our opinion,the amount shall be 5000+400+60(tds(IT) on comm assuming 10%)+ST @.618 on 5000 i.e 5490.90, IS IT CORRECT?

  • AIR TRAVEL AGENT
    by Bhumika on Friday, August 23, 2013  at 02:25 PM

    Dear sir, thanks for earlier response, i further wants to clarify if travel agent sales ticket at a higher price quoted by airlines, say airlines quoted 5000 as basic fare,400 taxes & 600 comm of agent but agent is selling @ 6500, at wht amt he shall charge srvc tax?? 5000 or 5000 plus extra amt he hs charged ? and will airlines company cahrge any service tax amount ??

  • AIR TRAVEL AGENT
    by Bhumika on Friday, August 23, 2013  at 02:04 PM

    Dear Sir, As per rule 6(7), air travel agent is required to charge 0.6% & 1.2% plus EC & SHEC on basic fare as service tax under composition scheme and he can claim cenvat credit of input tax paid by him to Airlines, my doubt is- Basic Fare-5000 Taxes-400 Commission-600 How will amount of servic tax shall be shown on invoice, whether it is 6000+5000*0.006 or in any other manner and further i need to clarify how will Airline Company will raise invoice to agent and of which amount. Kindly ca

  • Abatement & Reverse CHarge Mechanism
    by Unmesh on Friday, August 23, 2013  at 10:04 AM

    Plz lets know the difference between Abatement & Reverse Charge mechanism under service tax. The service receiver is a mfg company. Waiting for your reply.

  • Composition scheme
    by Ramawatar on Thursday, August 22, 2013  at 05:23 PM

    In work contract service, service tax is payable on 40% (in case of original work), 70% (in case of repair & maintenance) and 60% (in any other case), so what this is abatement or any deduction ? If this is abatement, then what is sr no in abatement notification. or this is Specific Rate (applicable as per Rule 6 of ST Rules). Please clerify this metter and help us

  • cenvat credit on inputs
    by varunteja on Monday, August 19, 2013  at 06:51 PM

    Sir, we are in composition scheme under erection,commissioning and instillation levying 4.944% service tax to our customer. Queries: 1)We can take cenvat credit on inputs(including consumables) and capital goods or not. 2)If eligible please quote any case law for reference. sorry sir this is the second time i am quoting this due to wrong email id provided in previous query. thanking you,

  • cenvat credit on inputs
    by varun on Monday, August 19, 2013  at 06:48 PM

    Sir, we are in composition scheme under erection,commissioning and instillation levying 4.944% service tax to our customer. Queries: 1)We can take cenvat credit on inputs(including consumables) and capital goods or not. 2)If eligible please quote any case law for reference.

  • Classification of service
    by Samir on Saturday, August 17, 2013  at 11:26 AM

    My client is a Developer firm, since last 6 years. It is developing real estate project on land owned by 3 different persons. Earlier it used to avail abatement @ 75%, since it used to collect entire amount from customers including land value and passed on the land value to the land owners. W.e.f. 01-07-2012, what abatement should be availed by it - 75% under notification no. 26/2012 or 60% as per Rule 2A OF the Service Tax (Determination of Value) Rules, 2006.

  • Canteen at Factory
    by GAURAV on Wednesday, August 07, 2013  at 04:35 PM

    We are planning to award a contract to one Canteen contractor. I would like to know that in which category they will provide services in our plant. In a composite scheme on what value we charge service tax and VAT under haryana VAT act.

  • Whether Cenvat Credit available on Abated Bill
    by Darpan on Tuesday, August 06, 2013  at 03:56 PM

    Dear Sir, My query is whether Cenvat Credit is available to the receiver of services where the Provider issued invoice after charging 25%(under abatement scheme) to the receiver. If 'A' is charging Service Tax @3.09%(25%) to the receiver. Whether the receiver can take Cenvat Credit of the above Service Tax charged at the rate of 3.09%???

  • PACKERS AND MOVERS
    by PARMESH on Thursday, August 01, 2013  at 12:32 PM

    Dear Sir, Thanks for your reply to my previous query regarding taxability of Packers and Movers Services. As stated in your reply that the company shall not make ST to Shipping Company. But from 01/04/2013, the ST is applicable on Household goods in respect of the Transport of Goods through Waterways Services and accordingly ST was charged by Shipping Company. So, Is it correct if the Packers and Movers Company charges ST @12.36 from client and take CENVAT credit of ST paid to Shipping Compan

  • PACKERS AND MOVERS
    by PARMESH on Thursday, August 01, 2013  at 10:42 AM

    Dear Sir, The company is engaged in providing packers and movers service. The company transports household items of its clients from one state to another. The company makes freight payments to Shipping company and also pays ST @6.18% on fright bill. The company also makes payment to lorry transporter for transportation of goods by road. I would like to know whether the packers and movers company shall charge ST @12.36 or an abatement can be claimed. Can they be classified as GTA.

  • how calculate turnover for vat reg. for out door caterers
    by anita on Tuesday, July 30, 2013  at 08:50 PM

    good evening sir one of my client is outdoor cateresr i am not able to findout on which amount vat is calculated. clients turnover is 649663/- what amount is taxable to vat 75% or total 649663/- please guide me

  • air ticket sub agent
    by chirag on Monday, July 29, 2013  at 04:02 PM

    i am a sub agent for multiple IATA agents dealing in air tickets and also holidays and hotels. my question is simple do i have to register for service tax ? am i liable to pay service tax ? do i have to collect service tax ?can i pay out of pocket at the end of the year ? if yes,  under which category? on what amount ? rate at which it has to be paid?

  • air ticket sub agent
    by chirag on Sunday, July 28, 2013  at 04:36 PM

    Sir my query is related to service tax liability a person who is a sub agent of iata agent booked a air ticket and iata agent charge service tax .6% on dom and 1.2 on internatinal plus edu cess the bill is on the name of the firm so sub agent has to charge st on basic fare or not and on which service head sub agent is covered?

  • ST on agents booking transport by Rail
    by Samir on Saturday, July 27, 2013  at 05:53 PM

    We provide services of transportation of goods through Indian Railways to our customers.Our customers book the parcels with us for transporting it from one place to another. We in turn book the parcels with the Indian Railways. The railways gives us one compartment for Rs. 10,000 plus ST @ 3.708%. We book parcels of various clients in this one compartment and raise invoices. In totality we get around 12000 from various customers. On what rate should we charge ST 12.36 or 3.708 and on what amount

  • Service Tax in case of AMC contract
    by ARVIND on Wednesday, July 24, 2013  at 08:58 AM

    We are taking a AMC for EPBAX system from west bengal vendor . They have quoted Tax as 5%on 30% contract value ,14.50% on 50% contract value and service tax @12.36% on 70% contract value . Thus making a total tax on 150%(30+50+70)of contract value. As per WB vat act AMC attract 20% service portion , 5% VAT on 30% contract value ,14.50% VAT on 50% contract value. Now the question arises whether we have to pay service tax on 70% as per service tax valuation rules 2A(ii) or 20% as per WB VAT ACT

  • Abatement and rate of service Tax
    by Vinay on Tuesday, July 23, 2013  at 08:42 PM

    Sir, Kindly tell us the rate of service tax on Civil construction and Repairing work & Shed and building construction. Kindly also tell us abatement % on these type of work if any. Thanks & Regards, Vinay Srivastava

  • Tolerating an Act
    by Samiksha on Tuesday, July 23, 2013  at 01:20 PM

    “Dear Sir, Could you suggest any case law which necessitated introduction of service tax on "Tolerating an Act" under Declared Service. Regards, Samiksha Jain”

  • abatement on hotels
    by K.L. on Tuesday, July 23, 2013  at 12:29 PM

    If declared tariff is more than 1000 and service tax is applicable, then what rate of abatement is allowed.

  • Abate ment in case of carrying of passengers and goods by air
    by Suman on Friday, July 19, 2013  at 02:24 PM

    Respected Sir, Thanks for resolving my last query. An assessee is registered as Supply of Tangible goods for use and it chatres aircrafts to customers for their use and charges fee on the basi of duration of using by customer. Now the issue is wheather the asseesee is eligible for abatement for discharging said service (under the catagory of transpoert of passenger and gppds bu air)

  • abatement on advertising agency services
    by YOGESH on Friday, July 19, 2013  at 01:49 PM

    Dear Sir Some advertising agencies are charging service tax At 1.85%,is it correct Because as per my knowledge there is no such abatement from july-2012 onwards if at all there is any abatement to advertising agency ,under which notification it comes, what is the present rate of service tax for advertising agency serv ices.

  • abatement for construction service provider
    by preeti on Friday, July 19, 2013  at 08:07 AM

    Can a service provider not taking services from other that is not having cenvat credit can take abatement from the current year as in the earlier years he was paying fully amount without avaling cenvat credit. If so what would be the rate of abatement for a construction service for residential purpose Let me also know whether there is any abatement for interior decoration service Thank you

  • Rate of Service tax to Advertising agency service
    by Gaurang on Thursday, July 18, 2013  at 09:50 AM

    Sir, Please inform whether abatement of 85% is applicable to advertising agency service? Whether they can charge service tax 12.36% on 15% of the value of service? If so, under which notification?

  • Threshold Limit
    by Rajesh on Wednesday, July 17, 2013  at 11:23 AM

    Dear Sir, In my first year of rending service I have received Rs. 40 lakhs as advance on Construction of Complex Service, so my service portion is Rs. 10 lakhs and I have received Rs. 5 lakhs as commercial rent; therefore my total taxable service is Rs. 15 lakhs, since this is my first year will a get the benefit of Rs. 10 lakhs threshold limit?

  • • Tour Operator Service
    by sushil sushil on Saturday, July 13, 2013  at 06:13 PM

    Datey sir, One tour operator wants to not avail abatement Notification No-26/2012 as Amended till date for his output services. He wants to pay service tax on service portion and not on Accommodation exp., trevelling, hotel, food exp. Charged by him from customers. he issue is- 1-Can he do so ? 2-Are he right for paying service tax on his output service portion and not on accommodation exp.,trevelling,hotel, food exp. Etc.

  • abatement on threshold exemption
    by Yogesh varshney on Friday, July 05, 2013  at 03:27 PM

    what will be threshold exemption for service provider who are having abatemants Whether quantum of abatement should be reduced from gross turnover to arrive at taxable turnover for threshold exemption of rs ten lakhs.Is turnover for restaurants of twenty five lakhs is arrived after taking abatement of sixty percent

  • air travel agent
    by GAURAV on Thursday, July 04, 2013  at 12:40 PM

    what is the abated rate of st on basic fare from 1-4-2007? if a tour operator(website) booking ticket for client above rate applicable??

  • Threshold Exemption of Rs 10 L
    by Prateek on Tuesday, July 02, 2013  at 03:08 PM

    Sir, Kindly clarify which value is to be considered for the purpose of basic exemption limit? Gross Value or Abated Value? Kindly also refer the replies of following 2 queries: http://www.taxmann.com/servicetaxqueriesreply.aspx?qid=12316 http://www.taxmann.com/servicetaxqueriesreply.aspx?qid=13531

  • Financial Leasing Services Abatement
    by Rajeev Bhargava on Tuesday, July 02, 2013  at 02:44 PM

    Sir Kindly advise the necessary conditions for a lease to qualify as Financial Lease and eligible for abatement under notification 26/2012. Will it always attract VAT or there can be a financial lease transaction, which will not be a deemed sale to attract VAT. Thanks & Best Regards, Rajeev Bhargava 9810586704

  • Tour Operator Service
    by Prateek on Tuesday, July 02, 2013  at 01:54 PM

    Sir, Services provided by tour operator in relation to package tour is eligible for 75%. If a person has maintained proper accounting and he can easily identify his profit/charges/mark up which he will recover from the client, can he charge service tax at full rate only on the profit/charges/mark up?

  • Catering Business
    by Tikam Rohida on Saturday, June 29, 2013  at 06:09 PM

    Hello, This is regd. outdoor catering business. How to determine service tax and Vat Liability (Composition scheme under Maharashtra VAT Act is applicable)... The Client doesnt maintain any records, only Bank Statements which is showing receipts of Rs 32 Lacs. How to go ahead with accounting including various compliances under service Tax Act and MVAT. Please guide.. Grateful.

  • abatements
    by sumita on Friday, June 28, 2013  at 03:31 PM

    abatements - again incomplete query - send full query

  • Service Tax for Restaurant
    by MUBEENA on Friday, June 28, 2013  at 01:21 PM

    Service tax should be calculated on the service charge amount or on the whole amount of the restaurant bill. Kindly provide clarification.

  • Eligibility under VCES 2013 Scheme
    by Darshit darshit_151 on Wednesday, June 26, 2013  at 01:29 PM

    Assessee is a service tax registered dealer but no return is filed or tax has been paid from 01-04-2009. He has received the summons dated 27-05-2013 issued by Superintendent (AE). Does the assess eligible for the VCES 2013?

  • Abatement Notification from which date
    by PARTH PATEL on Monday, June 24, 2013  at 07:31 PM

    Hi, GOI issued notification No.02/2013 containing abatement revision in case of commercial and industrial construction on 01/03/2013 and made it effective from 1st march 2013. and then GOI issued another notification on 08/05/2013 suitably amending notification no.26/2012. My query is from which date the revised abatement criteria would be applicable???

  • Service Tax for Freight charges
    by Pratap Kumar Mohanty on Wednesday, June 19, 2013  at 04:59 PM

    Sir, we have despatched material freight To-Pay basis, due to some reason consignee not paid freight charges, we (consignor)paid freight charges to transporter as per mentaion amount on LR copy.Transporter not raised the transport bill, we receive only LR copy. Transporter PAN NO also mention on LR copy. Let me know can we take abatment benifit for paid Service Tax ?

  • abatement
    by s.vignesh on Tuesday, June 18, 2013  at 10:36 PM

    sir kindly clarrify 1.Mr.x is providing transport and catering service he charges bill to y at abatement tax 2.can y take credit of the abated tax if y is providing taxability service 3.is cenvat credit of input services available to Mr.X (telephone bill, audit fees, consultancy charges)

  • schemes and abatements
    by s.vignesh on Friday, June 14, 2013  at 02:52 PM

    1.under what notifications are abatements and composition schemes covered 2. which book clearly explains the above concepts

  • Composite service tax rate
    by Biswadeep on Wednesday, June 12, 2013  at 10:14 AM

    Is composite service tax rate different for different categories like for original contract it is 12.36*40% i.e 4.944% & again for AMC it is 12.36*70% i.e 8.652% & for completion & finishing services it is 12.36*60% i.e 7.416% Can we conclude that 12.36% on 40% value in case of original contract is nothing but 4.944% on the gross amount received. Which method we should follow ? 12.36% on 40% or 4.944% on the gross amount received.

  • Composition rate of service tax,Declared services etc
    by Biswadeep on Tuesday, June 11, 2013  at 10:52 AM

    1.Is there any separate rate of composite rate in case of Works contract service.Suppose total value is Rs.100/- & in case of Original contract value of service is 40%.My question is do we need to pay 12.36% on Rs.40/- or there is any separate rate for composite tax.If no separate composite rate is there then what is this 4.944% etc.

  • Air Travel Agent & Tour operator
    by Deepak on Saturday, June 08, 2013  at 01:27 PM

    Dear Sir, Q1. Can a tour operator co. charge seperately a) @ 0.60% or 1.2% of basic fare for air travel, on seperate invoice and b)12.36% on 25% of remaining package cost excluding airfare, on seperate invoice Q2. Whether service tax on commission received from non iata agents also needs to be paid? The agents are already paying service tax on 0.6% of basic fare.

  • Payment under Composit Scheme
    by raviraj on Friday, June 07, 2013  at 07:16 PM

    if i register my self under works contract service,i raised the bill under composition scheme i.e.charge VAT @ 8% and service Tax @4.94%. Q1. suppose in one bill there is no supply of Material then at what rate should i charge service tax on bill amount at 4.94% or 12.36% Q2. What about VAT, should i required to charge it in bill or not and if yes at what rate

  • Taxable Turnover
    by kamal on Thursday, June 06, 2013  at 10:00 AM

    As confusion is prevailing even among professional community whether threshold exemption limit for restaurant service provider is Rs. 10 lacs or Rs. 25 lacs? Whether a person will has to regisetr with T.O of 25 lacs and 10 lacs... and pls mentioned section also.

  • Exemption (Notification No. 25/2012-ST ) – 6 (b) (ii)
    by Vijay Chitte on Wednesday, June 05, 2013  at 05:43 PM

    As per Notification No. 25/2012-ST ) – 6(b)(ii) Business entity with turnover up to Rs. 10 lakhs in preceding financial year is exempt if service provided by Individual Advocate/ Firm. My question is : 10 lakhs exemption means only Taxable service turnover or whole turnover including sale of goods, services also? because there is no any specific declaration in said notification, How can we prove?

  • Declaration for Composition Schemes from the Service Provider
    by G VIDYA SAGAR REDDY on Tuesday, June 04, 2013  at 03:29 PM

    Dear Sir, under Reverse charge Declaration for Composition Schemes from the Service Provider is mandatory or not. If yes is there any prescribed format for that please advise. Regards, Sagar.

  • Notfn.1/06-ST
    by Ashok Kumar on Saturday, June 01, 2013  at 11:31 PM

    An Assessee undertakes Insulation Work at Customers Premisis.He was denied abatement as No plant and Machinery was supplied which is essential to qualify for abatement.Insulation work is not taken as Installation service therefore not classified as Installation Service to get entry in the category of Erection,Installation,Commissioning Agency Service.Assesse is not allowed to categorised as Work Contract Service also Your.Kindly infporm about your Views Regards, Yours Sincerelu Ashok

  • Cab hire provider
    by Boloma on Thursday, May 30, 2013  at 03:22 PM

    Sir, what will be the rate of ST to be charged in invoice in the following cases 1) individual provider (he takes cenvat credit of input services) & individual receiver 2) individual provider (does not take cenvat credit of input services) & individual receiver 3) corporate provider (he takes cenvat credit of input services) & individual receiver 4)corporate provider (does not take cenvat credit of input services) & individual receiver

  • Abatement for Goods Transport company as Service Provider
    by Abhishek Kumar Singh on Tuesday, May 28, 2013  at 05:23 PM

    Dear Sir Kindly give me the abatement Notification No with serial No for Goods Trasport company with abatement details.

  • Construction services
    by saurav saurav on Tuesday, May 28, 2013  at 04:49 PM

    Dear sir,If value of land is not included in construction of residential complex then abatement is upto what extent?plz give relevent notification no. in support of your answer. Thank u

  • Rate of Abatemant to builders & developers
    by Atul Lohiya on Saturday, May 25, 2013  at 05:11 PM

    Sir, After 01.07.2012, whether the builder can claim abatement of 67% on total value of unit sold to customer excluding the value of land. Whether the notification dated 08.05.2013 applicable to commercial unit also. The actual sale value of the stampduty value will be considered for calculation of tax.

  • Rule 6
    by Rajesh Kumar Baid on Saturday, May 25, 2013  at 12:08 AM

    Dear Sir, In one the replies you have said that rule 6 will apply in case of common services used in construction service under the abatement scheme. By common services you mean telephone, rent, audit, advertisement etc? Can the construction service be termed as Trading? The goods are not sold over the counter but used in the provision of service. Kindly consider my queries and give a detailed reply.

  • Abatement on Shop
    by Navnath on Friday, May 24, 2013  at 06:33 PM

    Sir, I am a builder. I have a building under construction (completion not obtained). I have two shops and 6 flats in it. If i have to sell the shop what is the abatement rate. The area is 500 sq fts of the single shop and amount nearly 25 Lacs. Should service tax be taxed on 30% or 25% i.e what is the rate of abatement?

  • Abatement for Commercial Complex
    by Navnath on Friday, May 24, 2013  at 01:45 PM

    Sir, Is the abatement for commercial construction 70% in any case irrespective of value or area as the notification dtd. 08.05.2013 covers "Construction of a complex, building,civil structure or a part thereof" and 75% abatement in part(a) of the notn. is only for residential unit which satisfies the conditions. Or the abatement on commercial complex is 75%. In short what is the abatement rate for commercial complex post 08.05.2013. Thanks in advance

  • Construction services
    by Shreyam Shah on Thursday, May 23, 2013  at 12:26 PM

    Sir, In case of builders and developers can they take Cenvat credit of input services if they opt for Abatement scheme? The earlier Notification of 2006 did not allow credit on input services also, whereas in the recent Notification of 2013, they are not allowing credit only on inputs. Can we interpret it to mean allowance of credit on input services?

  • Availment of CENVAT credit on GTA
    by Gowthami on Thursday, May 23, 2013  at 11:57 AM

    Sir, Im using GTA and paying tax on 25% of gross value, am i eligible for availing CENVAT credit?

  • ABATEMENT ON COMMERCIAL COMPLEX
    by Navnath on Wednesday, May 22, 2013  at 07:24 PM

    SIR, THE RECTIFIED NOT.NO.09/2013 READS AS 'CONSTRUCTION OF COMPLEX,......COMPETENT AUTHORITY:-(a)For residential .... (b)for other then the (a) above 30%'. Does that means the abatement for commercial construction is 70% in any case irrespective of value or area as the notification covers "Construction of a complex, building,civil structure or a part thereof" and 75% abatement in (a) is only for residential unit which satisfies the conditions.Or the abatement still is 75% for commercial comple

  • abatement in hotel related services
    by D. Basu on Tuesday, May 21, 2013  at 12:07 PM

    Sir, My question is one assessee, without taking abatement in different hotel services, had paid duty with cash and cenvat credit (the assessee has a huge opening balance of credit at the beginning of the year) during April to September. In October to march he paid duty in cash on abated value of the services. Can one assessee switchover from non abatement option to abatement option in same financial year? -With regards, Mr. Basu

  • Boarding and lodging
    by visu iyer on Sunday, May 19, 2013  at 07:27 PM

    It is not a hotel.. it is not a lodge/lodging house but a stay with food are provided. different rate for different person (no specific tariff) because the rate is on hourly basis with/without food etc. having both AC and non AC rooms; a homely atmosphere.. Pl. advise a) is service tax is applicable? b) what is abatement available c) can we consider bundle of service @ 60% abatement Thanx and regards

  • Composition and Abatements
    by Srikanth.M.S on Wednesday, May 15, 2013  at 05:52 PM

    Dear Sir, I am working on service tax issues daily in a construction industry. Can you please provide me how to take a comfort zone relating to the identification as to in which case the abatement shall be taken and in which composition is to be observed. Also clarify whether service tax paid to a service provider if he registered under Composition Scheme available for CENVAT Credit. Regards, Srikanth.M.S

  • Construction of Residential Complex Services
    by raviraj on Monday, May 13, 2013  at 12:27 PM

    Sir, Q1 What is Abatement /exemption notification no.and sr.no for construction of residential complex services and GAT services for the Period july to September 2012 service tax return Q2 And Can I take Cenvat credit of Input Services for Construction of Residential Complex Servicesv for the above period Q3 and can I used tax paid as GAT service against Service tax Liability of Construction of Residential Complex Services

  • Rate of abatement under Notification No.2/2013 –1st March, 2013
    by Gurjeet Singh on Friday, May 10, 2013  at 02:06 PM

    Res/Sir, What is the rate of abatement if flat super area 1875 sq ft Amt rs. 35 lac and flat super area is 3275 sq ft. Amt rs. 65 lac. What is the abatement after and before ST 2/2013 in above both conditions. Thanks & Regard.

  • Regarding Registration and SSP exemption in abatement & composition scheme
    by Darshit Mashru on Friday, May 10, 2013  at 12:19 PM

    Sir in your ready reckoner for ST u have written that registration limit of 9 lacs & exemption limit of 10 lacs has to be applied differently in abatement & composition schemes. In abatement those limits has to be taken before giving effect of abatement.While in composition scheme those limits has to be taken after giving effect to the composition scheme.In both the schemes concession is given by way of percentage of amount charged then y it is interpreted that way?

  • Abatement & Composition
    by Rajesh Kumar Baid on Tuesday, May 07, 2013  at 11:47 PM

    Dear Sir, Kindly explain in detail along with examples the different between abatement & composition. What is their role in computing the basic limit. Thanking you.

  • Taxable Turnover for Calculating Basic exemption limit of Rs. 10 lacs
    by PINKAL DOSHI on Tuesday, May 07, 2013  at 07:47 PM

    Dear Sir, I have one client of Tour Operator Services. He is managing package tour within India and also abroad.ST is Payable on 25% of Gross amt charged.How would be calculated Taxable Turnover for determining basic exemption limit.(i.e. I have managed package Tour of Rs.11 lacs, so would i apply for ST-1 ?. If yes then why ?.I am believing my clients Taxable Turnover would be Rs.2.75 lacs ( 25 % of 11 lacs). Please guide whether taxable turnover would be before abatment or after abatment.

  • Service tax on Doctor who vising the Private Hospital
    by Hardik on Tuesday, May 07, 2013  at 12:04 PM

    Sir, Service Tax is applicable on Doctors who get the commission / salary or any type of compensatation for his vising the private hospital on regular basis ??

  • SERVICE TAX ON TOUR OPERATOR SERVICE
    by sanjay kharote on Monday, May 06, 2013  at 12:45 PM

    SIR MY ONE CLIENT IS A PVT LTD COMPANY providing services under tour and travel .AND PROVIDING SERVICES TO ANOTHER PVT ltd co. my query is whether my client [service provider is is liable to service tax at Full rate of tax or whether he can take benefit that he is also selling to another pvt ltd so it is exempt in his hands though he is pvt ltd co.

  • Input credit of ser tax paid on rent if service is "Accommodation in hotels ,inns ,Guesthouse etc service
    by Vivek Ranade on Saturday, May 04, 2013  at 01:16 PM

    Our concern is registered as "Accommodation in hotels ,inns ,Guesthouse etc service " and we charge service Tax @ 7.42% ( ie abatement scheme 60 % ) The rooms are taken by our concern on rent/ lease . We pay service tax charged by Licensor who charge 12.36% on amount of rent paid by us. Querry : whether our concern can claim the set of of ST paid on rent wholly ( ie 100 % ) against ser. tax collected on accommodation charges in abatement scheme ie charged @ 7.42 % Please respond

  • Set-off
    by sandeep on Tuesday, April 30, 2013  at 11:55 AM

    Whether unabsorbed depreciation can be set-off against salary income?

  • SERVICES ELIGIBLE FOR ABATEMENT & CENVAT CREDIT
    by ATUL on Saturday, April 27, 2013  at 12:19 PM

    DEAR SIR, PLEASE ADVICE ON FOLLOWING WHETHER CENVAT CREDIT CAN BE AVAILED AGAINST THE SERVICES TAX ON SERVICES ELIGIBLE FOR ABATEMENT ? THANKS IN ADVANCE. ATUL

  • Mandap Keeper
    by Kunal on Saturday, April 27, 2013  at 12:50 AM

    Can I claim abatement and pay service tax on composite bill @8.66% and rest for 12.36% i.e. only for letting out places for marriage. If yes then how to show this in ST - 3 return .

  • finance bill