Under renting of immovable property head, can we set off the payable service tax with the service tax of input services like secuirty, housekeeping services, as these services are not linked with any production, as we are 100% EOU software co.

If any one is Fabricating Plants at site and geting fabricating charges weather it is chargable to Service Tax. in yes under which service and if no then specific reason.

An autonomous body set up by the Central Govt. running with the principle of non-commercial,non-profit making,non-political.
Registered as Society, Public Trust
Income Tax registration u/s 12A
Exemption u/s 80 G
Sales Tax exemption
Exempt from contribution to Charity Commissioner as'' Trust is for SECULAR EDUCATION'.
As per MOA the income&property of the Trust shall be utilised solely towards the promotion of the aims and objects and no part of the same shall be paid or transferred directly or indirectly by way of DIVIDEND ,BONUS OR PROFIT - SURPLUS if any earned from time to time is ploughed back for attainment of the objectives of the Trust.
As per Rules in the event of dissolution, its property if any after settling its debts and liabilities will be vested with Central Govt.
OBJECTIVES;
The main objective is to generate,develop and sustain at national level ,a voluntary
movement on OCCUPATIONAL SAFETY AND HEALTH
(OSH) by conducting educational campaigns
to prevent accidents and occupational hazards to emoloyees,employers.
ACTIVITIES;
Conducting training,seminar,conferences,Safety Audit,publishing News Letter,Journals ,safety posters, calendar relating to OSH.All these activities are
educational and running on "no-profit no loss basis"
INCOME TAX STATUS
ITAT Mumbai held the above activities as Educational and granted exemption u/s10(22) -for 12 years. The tribunal held that
"it is not necessary that there should be
a regular school or college and regular classes. The activities of the assessee for training pupil by conferences,seminar
training courses,safety films to the factory workders,common people and even to Govt.departments as educational activity".
Presently claiming exemption u/s 11.
Kindly advice whether Service Tax is applicable .

Dear All

is the person subletting the assets is comes under the preview of the service tax under rental income or not. wheathe rental income comes only the owner or the other person also.

kindly explain the same

Thaks

If rendering a service is contingent upon the happening of any event and the service charges are payable even if the event does not happen, will it be covered by - "service provided or to be provided" as per section 67 of the FA'94?

In this context, whether service tax is applicable on advances received before rendering the service?

If rendering a service is contingent upon the happening of any event and the service charges are payable even if the event does not happen, will it be covered by - "service provided or to be provided" as per section 67 of the FA'94?

In this context, whether service tax is applicable on advances received before rendering the service?

MY CLIENT IS PROVIDING SERVICES OF FORWARD CONTRACT & COLLECT BROKERAGE & TURNOVER CHARGES. TURNOVER CHARGES IS COLLECTED ON BEHALF OF NCDEX,MCX ETC. WHICH IS PAID TO THEM. HE HAS PAID SERVICE TAX ON ONLY BROKERAGE NOT ON TURNOVER CHARGES.

I WANT TO KNOW WHETHER HE IS LIABLE FOR SERVICE TAX ON TURNOVER CHARGES OR NOT? IF YES THEN GIVE ME FULL DETAILS ABOUT IT & REFER CASE LAWS ETC.

THANKS
YOURS
MANISH MUNDRA

Dear Sir,

as all of us know that rental services are came under the provisions of service tax.

My query is that what happened if any assessee already raised the bill of rent to their client and registration of service tax comes after that billing.

can the assessee he liable for service tax on those bills that he had already raised. if yes then can he take cenvat of the bills raised on him during that period.

the second problem is that the assessee is under the obligation of paying some expenses to the service tax provider and he is entered an agreement for rembuirshment of the same from second party but he required to raise a bill for the same. in this case the second party had the obligation to pay only the amount of the bill of services or expenses as raised by the service provider. so what is the formalities on the part of the assessee in this matter as he is only the mediator and had not made any addittion. so can he is also required to raise the bill and mentioned the service tax seperate on the value including service tax or only on the value of the expenses.

so please let me know the possible way out of the same.

Thanks & Regards

1. What does it mean " Upto the Place of Removal" ?

2. Service tax on ouward freight i.e. Finished goods transferred from factory premises to customer premises,can it be availed as "Input Credit" ?

3.Any consignment upto Rs 750 is not taxable. Any consignment vehicle with service charge collection upto Rs 1500 is not taxable. What does it mean?

The liasioning work for certain approvals from govt. departments such as EXPLOSIVES , BOILER AUTHORITIES, MUNICPAL/STATE GOVT. AUTHORITIES ETC is done. The receipts for these services includes certain out of pocket expenses expended at the offices for which no proofs are available .

If a person renders these type of services under what head of service he will be covered?

What will be the fate of expneses incurred as mentioned above?

The constitution is a partnership and doing erection & commissioning contract for which they are registered under service tax