1) One of my client is a transport sub-contractor.
2) Principal of the above is a corporate entiry who have awarded contract for unloading the material from wagons and transportation of raw material from railway station to the factory site to the contractor. Who in turn has awarded sub contract for the same to my client.
3) He is responsible to hire the cranes, trailors etc and to arrange for labour and pay them the hire charges and labour charges. In turn, he raises bill on the contractor for subcontract charges.
4) What is the service tax liability of my client in this regard? Is he liable to get himself registered and pay service tax? If yes, what would be the assessable value.
Thaks in advance/

My Tenent ( a public limited Bank ) is refusing to PAY the service tax on rent of 210000 per month The tax was imposed by the government on 01.06.2007. Our lease was signed much before that i.e. on 21.04.06 . As the service tax did not exist at that time , there is no mention of the same in the lease deed.

What is the recourse that we have as landlords? Our rent amount never included any form of taxes except municipal taxes and property tax. How can we get this amount of 12.36% of rent from them ? Can we get the buiding vacated if they do not pay ??
Thanks,
Vinay K. ahuja

My client is rendering professional services and his gross receipts are in excess of Rs.10 lakhs i.e. above the exemption limit.

He has a service No. AA..... ST001 in the name of his proprietorship firm

He receives rent for commercial property. Since as an assessee he has already crossed the exemption threshold, he would be liable for ST on the rental income received in his personal name.

Querry
Should he apply for a separate ST No. by giving a different address. In this manner his number will become AA..... ST002

Can he use his existing ST Code for the rental income. Pls remember that the registration is in the name of his proprietorship firm while the rental income would be received in his personal name.

what are the provisionin above mention scheme.if the value of material suplied in a work contract can not be seprated then what will be thevalue for calculating the service tax. the rate of service tax in work contract pertaining to construction electrical sub station.

Liability of payment of service tax is due on accrual or on receipt basis.how the payment will be made bythe person who is availing service

whether service tax is chargeable on finance charges incase of hire purchase agreement for any equipment like loader,cater piller,truct etc

Sir,

Please let me know from when the service tax on rent is applicable with necessary reference to the notification ( if possible then as attachment )..


RUshabh Shah

Small service provider - annual exemption limit increased from Rs. 8 lacs to Rs. 10 lacs with effect from 1st April 2008

A long-time registered service tax assessee received the following payment during financial year 2007-8 :-
Amount excluding service tax and cess : Rs. 6.50 lacs
Amount of service tax and cess : Rs. 0.80 lacs
Amount including service tax and cess : Rs. 7.30 lacs

Upto what turnover level (excluding service tax and cess) during financial year 2007-8, would it allow the Rs. 10 lacs exemption to be availed in financial year 2008-9?

Mr.A a service provider (whose service falls under the service tax net)is providing service to recepient B who is outside India.A receives the payment in foreign currency.Is he liable to pay service tax?

As per budget 2008 4 ner services become chargable to service tax, one of which is "CUSTOMISED SOFTWARE".

As per case of "TATA CONSULTANCY SERVICES", any software sold Whether in CDs or floppy or by any other mode, Central sale tax will be charged.

Now my query is what is difference between these "software" n "customised software" please explain with example.