An Individual is owner of 40 Trucks. He place the trucks under the Goods Transport Operator who raises L.R. on the trucksof the owner. The owner of the trucks gets the amount of freight at the stipulated rate by the higherer( Transport Operator )on raising the invoice to the Truck Transport Operator. The Owner of the Trucks get the fright net amount after the deduction of diesel and other trip expenditure from the higherer. The Transport operator deduct TDS on the payments given to the Truck owner as TDS on Higher Charges. My Qurry is whether the Truck owner is liable to raise Service Tax on the amount received from the Transport Operatr or the income is treated as Higher Charges Income of the Trucks. Also for the Tax Audit purpose whether his gross income is treated as turnover or the net amount after deduction of the expenditure will be treated as his income because as per the custom of the business it is not possible to get the supportings from the Transport operator regarding the trip expenditure. He provides only monthly statements.

Rate of Service Tax on
RENT INCOME

Can you please enlighten me a bit on
reverse charge that a input service receiver has to pay on behalf of overseas service provider

Is service tax applicable on rents received by one division, which is paid by an another division of the same company.

each division is profit center and the books are consolidated.

thanks

Sir,

Query No.1 : One of our client has paid sometimes excess service tax and sometimes short service tax and the same is reconciled at the time of filing the half yearly ST3 return. Now the Service tax audit is conducted and again the figures are not reconciling because bank reconciliation is done after the completion of one year. We are requesting the department to adjust the excess & shortage service tax appearing after the bank reconciliation but they are not agreeing to it. They are of the opinion that you pay the shortage and claim refund of the excess. The period for claiming of refund is one year and my major claim gets lapsed. Pls suggest if there are any case laws in our favour so that on basis of natural justice we can get the adjustment done.

Query No.2: Whether weighbridge charges are taxable under any category of service tax?

i want to know that recently there was a notice that builders are exempt from service tax, is it true, if yes can anyone provide me the reference for the notice.
Thank you

Please help me on the Service Tax Utilization in respect of Services received from Goods Transport Agency. Any case law available in this regards?

Hai,
whether i can get cenvat credit on Servcie tax on Clearing & forwrding charges in export, & other export related activities ?

If it is yes, pls give me notification no.date of central excise

A construction company is outsourcing the job of marketing and sales promotion to another firm. In this case the construction company has to pay Service Tax. What is the service tax applicability, if the Construction Company and Firm make a joint venture for marketing and sale promotion?

Dear sir/s,

We are dealing in aluminium fabrication work and getting work contract from our clients for the project like commercial, residential, industrial, institutional, hotels etc.. In India we got the information that some fabricators are doing this activity under service tax and some are under excise.

As specially we are getting the contract for Aluminium Doors, Windows, Partitions, Glazing, Cladding etc. and working as per the client's requirement and specifications. We make the particulars some times at party's site and some times under our premises.

For this kind of projects 1st we get the work order from the party and than as per their requirement and specs. we procure the material and than do cut the aluminium sections. Than after we assamble the material. To assamble we required the materials like Aluminium Sections, Glass and hardware materials. And for all these we give the job work to labour contractor.

Now our question is that is this activity under service tax or excise?

Thanking you and waiting for your reply and very oblidge for the same.

Dhaval Sheth.