If I am a chartered accountant but I am availing the service transport agency fot transporting my books then is it necessary to pay service tax by me on the transport services?

wether Landscaping work chargeble to service tax

if yes

can you give judgment

I have a query with regard to Union Budget 2008 changes.

The explanation to sec.67 has been amended to include the following:

(7b) "associated enterprise" has the meaning assigned to it in section 92A of the Incometax Act, 1961;

(c) "gross amount charged" includes payment by cheque, credit card, deduction from
account and any form of payment by issue of credit notes or debit notes and book adjustment, and any amount credited or debited, as the case may be, to any account, whether called “Suspense account” or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise.’

In view of the above change, let us consider a scenario. I am a service provider. I provide services to A (related party) and B (not a related party). I send an invoice for services rendered to both A and B. The invoice is for 100000 service rendered and service tax @ 12% which is 12000, for a total of 112000.

Now, should i pay the service tax on the transaction with A immediately, without waiting for A to pay me the amount?

In respect of B, i would be paying the amount of 12000 service tax, only after B pays me the amount of 112000.

Because of the budget changes, am i liable for service tax as soon as i treat A as my Debtor (being a related party)?

Can someone please clarify? That would greatly help.

Thanks in advance.

Best Regards / VIjay

If a Property developer builds 100 individual houses which has less than 1000 sq.ft, of plinth area at the same location and sold those to 100 individuals and registered individually as independent houses, will this attract Service Tax???.. pls help..

As our tenent has refused to pay the service tax on the rent amount of
Rs. 210000 per month. Can we now consider the total rent amount reveived now of Rs. 210000 per month as RENT including service tax i.e. (186900+23100 service tax)???
Can we now deposit service tacx of 12.36% on an amount of 186900 or Rs. 23100 instead of 12.36% of Rs.210000 which works out to be Rs. 25956 ?
Thanks

Hi,

The Cenvat Credit of Input Services can be availed only at the time of payment of the value of input service is made.

Query - At what time such 'Payment' is considered to be made. Is it
a) when the cheque is handed over to the vendor, or
b) when the amount is debited in the bank account, or
c) when the payment is recorded in the books of accounts or,
d) any other time ( please specify)

Please quote your answeron the basis of relevant rule/notification/clarification/judgement etc and NOT ON THE BASIS OF GENERAL LOGIC.

Regards,

Ajay Gumbar

How service tax is charged on vehicle financing. I mean to ask whether it is included in finance charges/interest or any other mode.How these service provider charge service tax ?
In addition, how a person can take cenvat against this because he just get emi statement in which no where else service tax amount is mentioned.

If a holding company provides the service to its 100% subsidiary company what would be service tax liability in the following situation:
i) provide the service without any consideration.
ii) provide the service on cost basis
iii) provice the service on cost+mark up thereon.

my company has not registerd in service tax till yet.now we r proposing for registration.now Is it possible to accumulate all credits now & take credit when registration process completed ?wht abt if F.Y. change ?

Under which notification or Section is service tax charged to foreigners or foreign entities and which items under the Finance Act?