One of my client provided amusement rides ( video games , Go Karting, Toy Train, Battery Car for Child & Bouncee )with Himchal Pradesh Tourism Development Corporation Ltd. (HPTDC) under profit sharing ratio 50:50 in manali (Himchal Pradesh). All equipement are provided by our client. On 1st April’2012 onward HPDTC deducted service tax under work contract from our client.

Determination of value of taxable services involved in the execution of a works contract.- Subject to the provisions of section 67, the value of taxable service involved in the execution of a works contract (hereinafter referred to as works contract service), referred to in clause (8) of section 66E of the Act, shall be determined by the service provider in the following manner, namely:-

(i) Value of works contract service shall be equivalent to the gross amount charged for the works contract less the value of transfer of property in goods involved in the execution of the said works contract.

Explanation.- For the purposes of this clause,-
(a) gross amount charged for the works contract shall not include value added tax or sales tax, as the case may be, paid, if any, on transfer of property in goods involved in the execution of the said works contract;

(b) value of works contract service shall include, -
(i) labour charges for execution of the works;
(ii) amount paid to a sub-contractor for labour and services;
(iii) charges for planning, designing and architect’s fees;
(iv) charges for obtaining on hire or otherwise, machinery and tools used for the execution of the works contract;
(v) cost of consumables such as water, electricity, fuel used in the execution of the works contract;
(vi) cost of establishment of the contractor relatable to supply of labour and services;
(vii) other similar expenses relatable to supply of labour and services; and
(viii) profit earned by the service provider relatable to supply of labour and services;

(c) Where value added tax has been paid on the actual value of transfer of property in goods involved in the execution of the works contract, then, such value adopted for the purposes of payment of value added tax, shall be taken as the value of transfer of property in goods involved in the execution of the said works contract for determining the value of works contract service under this clause.
(ii) Where the value has not been determined under clause (i), the person liable to pay tax on the taxable service involved in the execution of the works contract shall determine the service tax payable in the following manner, namely:-

(A) in case of works contracts entered into for execution of original works, service tax shall be payable on forty per cent. of the total amount charged for the works contract:

Provided that where the gross amount charged includes the value of the land, in respect of the service provided by way of clause (8) of section 66E of the Act, service tax shall be payable on twenty five per cent. of the total amount including such gross amount;

(B) in case of other works contracts including completion and finishing services such as glazing, plastering, floor and wall tiling, installation of electrical fittings not covered under sub-clause (A), service tax shall be payable on sixty per cent. of the total amount charged for the works contract;


As per my understanding my client is not cover any work contract.

You are requested to please provided any notification where amusement games in negative list
& confirm for applicability of Service Tax.
Entertainment tax is exempted in H.P.

with regards

Vinod Aggarwal
9810833006

An assessee has not filed Service Tax return on Rent received on Immovable Property as stay was granted to Tenant by court for non payment of Service Tax as such. Tenant in turn gave confirmation to Landlord that he is not required to pay Service tax and any liability thereof will be reimbursed by tenant. Now Tenant is ready to pay service Tax + intt etc. to Landlord.


Whether tenant is bound to Penalty u/s 70 for late filing of return or same is not required as per clarification / amendment / notification etc. given in budget 2012 and thereafter.

Dear Sir,

Please help/ clarify on the following (for a Service Provider-Man Power Recruitment):

Advance Payment made (for input service) on: 18 May 12.
Input Service to be effective from 08 July 12 upto 07 July 13 for one year.

My question is:

The Cenvat credit to be taken during the quarter April- June 12 (quater in which the payment was made) or during the quarter July- September 12 (when the input service is going to be actually effective).

Thanks in advance.

regards,

Avinash

Dear Sir,
(1)if assesse file service tax returns whithin due dates, can he file revised returns.
(2)what r the due dates to file the revised returns.
(3)if revised returns are not filed whithin due dates,can he file revised return after due dates.
(4)if he can not file revised return whithin due dates,and there is a need to file the revised return,what he should do to file the revised return.

Should rail fare be included in cost of package offered for the purpose of levy of service tax or should be taxable under rail ticket agent's service?

Also please let me know the treatment to be given in books for income tax purpose.

Thanks

Please advise in the following matter:-

There is an Individual rendering the professional service of technical inspection. He renders his service to an Indian company within India. The invoice is raised to the foreign company which does not has any Permanent Establishment in India that foreign company is just holding PAN in Indian. That foreign company will in turn raise invoice to the Indian company and this Indian company will invoice the customer for the same service.

Now the question is whether service tax is applicable or not in this situation. Because you see the individual is performing its activity in India while raising the invoice for the same to the foreign company and receiving payment for the same from that company.

In other words an Indian client contacted an foreign company for particular job and that foreign company hired and Indian Individual to perform this service in India. The Indian individual will invoice to that foreign company only and will receive payment from that company only, it is just that the performance of the service is done in India. Whether the Indian Individual will be liable to charge service tax in the Invoice raised to the Foreign Company.

A Company is under interior decoration services.

Now how to deal with VAT and Service tax under composite tax for the same.

My client receiving Rs 2.5 lacs from US as consultancy.

My Queries are:
1. Wheteher he need to pay service tax in India on this .
2. whether he need to obtain IEC Code

Dear Sir,

One of my Brother is Veterinary doctor he is provide consultancy in more place so please give me suggestion is he charged service tax or not if charged what services he registered in service tax.


Thanks & Regards


Rakesh
7503002268

Our client has incurred transportation charges & on which Service Tax Liability has been passed to our client.
Can Input credit be taken for the Abatement liability paid by our client?