i have client, who have the guest house as prpo.business.
he shows income as rent & misc. income ( food & drinks etc as added service ) provided to guest people recd. from guest house.His income is above Rs. 40 lacs & and he also filed return last year as tax audit. Is this income is liable for service tax ?,whether he apply for service tax reg.?, how to specify the details in invoice if service tax applicable?

sir

1. Our client had begin to provide service to a Developer of SEZ before getting the approval of Board of Approval. During our service providng period the developer got the approval.

2. Department disallowed the claim of exemption under notification No.4/2004 on the ground that the developer has no approval at the time of rendering the service.

Pls clarify the issue. Is the department view is true?

whether it is compolsory to filed details of input credit with ST-3 returns. Additional sheet

In hospitalaity industries, both service tax and luxury tax is applicable.
my qurey is,

many no. of services of hotel is covered under service tax, and hotels are paying service tax.

from august luxury tax is also applicable in haryana.

now hotels are paying luxury tax also on services provided by hotel.


in my openion its a double tax on single service.

have you any clarification ?

pls provide me.



Thanks

We are manufacturer of pharmaceuticals products falling under chapter 30 and getting goods manufactured at our own plant as well as from various Loan Licenses.

Further, we are availing cenvat credit on duty paid inputs as well as on input services received by us at our own manufacturing plants. Also we are registered as Input Service Distributor at HO and availing Service Tax Credit on inputs services received by us and then we transfer such accumulated Service Tax Credit to our various own manufacturing plants for payment of excise duty.

At Loan Licensee’s end inputs required for manufacturing our goods are provided by us and cenvat credit is accordingly availed by them for discharging duty liabilities and deficit amount is provided to them which is deposited by them at their jurisdictional bank through GAR 7 and duty is paid accordingly on goods manufactured for us.

Query

1. Can HO of manufacturer transfer Service Tax Credit accumulated under ISD to Loan Licensee’s / Job Worker for payment of Central Excise Duty instead of funding by way of Cheque ?

2. If yes, then under what provisions of the law?

'WE' received a debit note from a vendor for service tax paid on security services provided by him before taking registration under Service Tax.

Can we avail credit of service tax paid by us to security agency ?

Can a manufacturing company take the credit of service tax paid on insurance charges of vehicles ?

A gentleman is providing turnkey consultancy for setting up a
school. In my opinion, as a Consultant he needs to collect and
deposit service tax related to the service. When he approached the
service tax authorities for registration, he was advised by an
officer that as he is rendering consultancy for an educational
activity he need not collect and deposit service tax. Therefore, he
need not seek registration. I am not sure if that is the correct position as per law.

The school project is educational in nature, but a person who is
rendering consultancy to set it up on turnkey basis is involved in a
normal commercial activity and should therefore collect and pay
service tax.

I would be grateful if our learned members could give their opinion
on the issue.

Dear sir / madam: who ever it is.
I am a CPT student and now I am in the articles period.Coming to the point,

One of the basic assumption in the Accounting policies is Accrual basis of accounting. My doubt is that "Service tax is paid on the actual amount received", which means mercantile basis. Is this not violating the assumption?

dear all,
An assesse files his service tax returns in year 1(say) since he is registered(i.e. the value of taxable services provided by him has exceeded rupees seven lakhs) and the value of taxable services provided by him is in excess of rupees eight lakhs.Now if in year 2,3 and 4 the value of taxable services provided by him does not exceed rupees eight lakhs then is he liable to file his service tax returns in the 5th year.is there any clause stating that if for three consecutive years the value of taxable services provided by an assess is less than rupees eight lakhs then he may NOT file his service tax returns in the fourth year? If yes then please give me the exact reference of the said clause in the ACt or Rules or any notification. My mail id is divinetaneja@gmail.com.
Thanks