I provide service of car renting and hiring for this i registered with service tax In july month. when i raised the invoice service recipient said to me charging 40% of 12.36% and said he will pay the service tax to the dept. and the amount kept with him.my question is whether i have to pay the 60% amount or i can claim 100% abatement. Since service recipient is paying service tax so i dont have to pay because i have not collected the tax.
Pls reply soon.
And give all the possibilities .
Thanks In Advance

Sir ,

We are a Pvt. Ltd. Company registered in service tax under the service tax category of "Clearing and Forwarding Agency " . In case of Partial reverse charge mechanism , if we receive a bill containing 25% service tax charged by manpower supplier for providing us the supply of manpower, the following questions arise.

1. Can the company avail 25% service tax charged by service tax provider as input service tax credit ?

2. After making 75% service tax payment , Can the company avail input credit in respect of same also ?

Kindly clarify these questions mentioning relevant notification/ circulars of S.T.

Ashok Malhotra

Dear Expert,

We do Industrial construction work .For execution civil work we enganged technical person to caary out soil anatical testing,engineering etc, he charged 12.36% ser tax. Under reverse charge shoule we have to pay 50% Service tax, & can we take 100% Service tax credit paid to him, We opt for composition scheme.
Kindly advise

Client having registered office of the company in Mumbai, wants to apply for service tax registration from indore, can we apply from indore?

sir i am working in a show room - we are doing sales ans services
- in my showroom - a CUG plan airtel and a credit card collection machine in HDFC bank

- can get the ITC for that Fully or Partly

is an internet service provider(partnership firm) with manpower and hardware to hotels.
whose tds is deducted under sections:194A,194C,194J.
COVERED UNDER REVERSE CHARGE OF SERVICE TAX ON THE GROUND THAT TDS IS DEDUCTED REGARDING CONTRACTER& SUB CONTRACTER(194C)
FURTHER IF IT IS COVERED UNDER SECTION 65B(54)i.e. WORKS CONTRACT.

Sir,
Is preparation of sign boards, flex boards , glowsign boards , wall painting or any other material related to brand promotion on he behalf of client's demand falls under advertising agency or works contract service.If its not under works contract service then pls guide in which category it falls.

Updesh.

Rule 8 of the Rules state that in cases, where Service provider and Service recipient are located in taxable territory i.e. India, the location of service recipient shall be the place of provision of service. Does this mean that in case of import services billed by freight forwarders, on Ex-works terms is service tax applicable for Origin charges? For ex-works imports Freight forwarder will generally split service in 3 catagories. a) Origin charges b) Freight and c) destination charges. Currenlty Service tax is applicable for (c) destination charges But Is service tax applicable for Origin charges also if both service provider and service receipent are in India.

the assessee is having income of rent from 3 premises. He pays service tax on 2 premises and receive service tax from 3rd premises.

The client takes premises on rent and the owner is charging service tax . he also receive rent from 3rd premises inclusive of service tax. The assessee wann to adjust & wann to pay the balance service tax if any

Query :- Can an assessee adjust service tax paid against service tax received as cenvet in filing its service tax return.

By mistake at the time of upload of Epayment I had selected as usual in the sequence of GTA payment like Basic, Cess, HEC for the payment of "Other Services" under the Head 00441089 since it was new for me I had not noticed the same that 1089 head was coming in the bottom after the CESS & HEC, so I wrongly put the Basic amount in the Cess(298)instead of 1089, HEC (426)instead of Cess (298).

Please help me by providing the information :

How to rectify the challans ?
Whether refund is applicable for the mistake occurred and procedure ?