thanks for answer plz total 735000 Service tax @ 1.55% 11393 Grand Total 746393 Could u plz Distributed Total service tax into parts like 1.55% education cess and secondary education cess

A BANKING COMPANY DOWNLODED SOFTWARE FOR DAY TO DAY USE , FOR RS 500000/- INDIAN SUPPLYER ASK TO PAY RS. 51500/- FOR SERVICE TAX APART FROM VAT 4%/ NOW

1) WHETHER SERVICE TAX CHARGABLE ON THIS EVEN 4% VAT PAID.

2) SOFTWARE IS GOODS THEN IS THIS CAPITAL GOODS OR INPUT SERVICE CENVAT ON THIS HOW CAN BE SETOFF AGAINST SERVICE TAX LIABILITY.


OR THIS SERVICE TAX IS EXEMPTED WITH REFERENCE TO NEW CIRCULAR 53 /21-12-2010

BEFORE MAKING REPLY PLEASE GO THROUGH CENVAT RULES AND CIRCULAR
THANKS IN ADVANCE

Through Notification No. 53/2010 Service Tax CBEC has provided conditional exemption from service tax to the right to use packaged/canned software. Prior December 21, 2010 Notification No. 2/2010 and 17/2010 was present for similar kind of exemption. The conditions for availing exemption from Service tax is as below:

(a) In respect of software manufactured in India - The manufacturer, duplicator, or the person holding the copyright to software has paid the appropriate duties of excise on the entire amount received from the buyer (b) In case of software Imported into India - The importer has paid the appropriate duties of customs on the entire amount paid by him.

Query:- In case the manufacturere covered under SSI and not making actual payment of Excise duty would get benefit of exemtion in service tax. (Mind the word used is appropriate duty of excise has been paid)

Builder constructing township wherein 50 flsta are to be made. Maps have been approved from local authority for the township projects where in size of plots, roads, park etc are marked. on such project builder is also make independent villas which are 50 in numbers. would it be covered under service tax under definition of construction of complex. Mind it that each villa is independent and will get independent Patta from loacl authority. the amenities provided like park, club house etc in the township s for use of the residents as well as public. It is property vested in local government.

Respected Members
I have a problem in respect of payment of service tax as i rose bill for the estimate amount(including some non-taxable services) but the customer approve appoxmitely 90% of bill amount(not specifying the approved details),Now the question is can i get any concession in service tax payment or i have to pay the entire billed service tax amount?

Mr. A – Land owner.



Mr. B – Has taken land on rent from Mr. A and Doing construction on the land by engaging Mr. X (Contractor) for construction labour work.

Mr. B has entered in a agreement for constructed Property with M/s. C and they will run a eductional institute in the constructed property.

Whether service tax will be applicable between Mr. B and Mr. X for construction work.

Whether service tax will be applicable on the rent received by Mr. B from M/s. C, who will run a educational institute on the said property.

If a university provides it land for a cricket match to another organisation on rent, It will attract service tax. If university also provided its employees for umpiring and charges their fees along with ground rent of land, whether service tax would be liable on umpire service to the university in this case.
Also support your answer if it also provide foods & beverages to players and the same is to be charged in bill along with above.?

Hello All,

As per Rule 4 (7) of Cenvat Credit Rules, 2004, in case of associated enterprises, service tax is payable at the time of billing made (not at the time payment is received.

Accordingly, we paid Service Tax on billing to associated enterprises at the time of billing (not at the time of receipt of payment). However, due to certain reasons, this amount is not to be recovered from the party and eventually, this debtors is being written off in current financial year.

The query is whether the Service Tax paid at the time of billing can be taken back as credit against future service tax liability?

If Yes, pls support your justification with any provisions of law, if there is any.

Thanks in advance.

When goods could not loaded or unloaded within time and the vehicle is held back, detention charges may be collected by the GTA. As gross amounnt charged is the basis for taxable value, detention charge may not represent consideration towards any service.

Is the same in relation to taxable service of GTA?
Is there any new notification regarding the exemption on it?

Hi I am an Account Executive of a Private Ltd.Company.
My Questions is:-

A Government Retire person working is a private limited Company.The Company has paid net salary is approx. 13 Lacs P.A.The company has duducted TDS as a Professional service.The employee is not register of Service Tax department.If he register Service tax department the company didn't pay service tax to him.
Is it necessary to register service tax department ?