MANOJ
14 October 2008 at 14:00

service tax on paddy milling charges

Hello Friends,

My question is whether service tax is applicable in case of Paddy Milling Charges?

please refer to Notification No 14/2004-st dated 10-09-2004 and also explanation (ii) to Notification No 13/203-st dated 20-06-2003.

The notification no 14/2004 exempts production/processing of goods done in relation to agriculture and the 13/2003 defines agriculture produce.....

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Ravi Jain
09 October 2008 at 17:59

Refund under cenvat credit

Is it mandatory to have service tax registration number to claim cenvat credit refund under rule 5, if we export 100% of our services out of india.
can any one give some case law

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CA Jeen paul

Gentlemen
x is a pvt ltd co running a convention centre in india. they prepare food at their kichen and serves at the convetion halls. x charges food at per head rate say Rs 500/- per head. they makes \kvat bills and remit the vat at 0.50% compounded rates. they does not pay services tax.
x never is never cateres outside thier premises so they are not coming under the perview of the definition outside catering.
kindly advise me what is the service tax implication on the above trasnasction?

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CA. SACHIN KUMAR
07 October 2008 at 11:23

GTA Rules in relation to export

If we receive a GTA service in relation to export sale, whether it is exempt under GTA Rules of service tax or not.
please clarify.

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Amit Sharma
05 September 2008 at 10:31

Cenvat Credit eligible on input service

Dear Experts, (our registered office in Delhi)

We have Traders in Flooring Tiles and also provide the Interiors & Decorators Service in the Delhi & outside Delhi. We have received the various input service from Delhi & outside Delhi like clearing & forwaring shipping agents, chartered accountant, telephone, courier service, Transporter (GTA) etc. and paid the service tax thereon. Please give me, advise regarding the credit taken on input service to output service (interiors & decorators)

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anupam
26 May 2008 at 09:53

credit of service tax allow

A bank provides taxable as well as exepmted sevices. but does not maintain seprate books for that.now if bank pay service tax on input service like hire expenses of car for there employees n it is not possible to provide direct relationship between taxable output services n car hire expenses can bank can bank utilise credit on hire expenses of car?

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GOURAV JAIN
08 May 2008 at 15:10

CENVAT Credit Under Service Tax

Hi,
We have one query regarding CENVAT Credit under Service Tax. The case is as follows:
There is one company, which has two units. One unit is registered with STPI and exporting the software out of India. Second unit is domestic unit and providing software services in India. Second unit is registered with Service Tax Department with effect from 08th of April 2008. Books of accounts of both the units are maintained separately. The second unit (domestic unit) has issued its first invoice on 31st of March 2008 for more than INR 800,000.
a) Whether this unit can take the credit of service tax on input services paid by it during the financial year 2007-2008. If it can take the credit, on input service of how many periods, it can take the CENVAT Credit?
b) During the financial year 2008-2008, whether the credit of input services received by first unit registered with STPI and exporting the software out of India can be taken against providing services by domestic unit.
c) If both the services are provided by one unit and no separate records are maintained for both the services, whether we can take the credit of input services received by the unit for providing both the services against the domestic services.

With Regards,

Gourav Jain CA

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vinay ahuja
01 May 2008 at 12:36

Service Tax on Immovable Property

Does anyone know of any judgement passed in any court in India , in favour of landlords as far as collecting service tax amount from the tenents is concerned ???
Our tenent is refusing to pay the tax though the lease was written well befoe 01.06.2006 when this tax did not exist .

Is this a good excuse to get the place vacated , as we are not getting the Full rent ??

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TUSHAR SUKHIA

I want to know is there is the service tax on the electricity provided by the malls or commercial building? My office is into one Mall or Shopping Complex & TATA is providing the electricity to this Mall but TATA has not charged any service tax. I have received the bill from the Mall inculding service Tax. Kindly solve my query.

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Vijayaganesh Sampathkumar
04 April 2008 at 17:04

Service Tax on Related parties

I have a query with regard to Union Budget 2008 changes.

The explanation to sec.67 has been amended to include the following:

(7b) "associated enterprise" has the meaning assigned to it in section 92A of the Incometax Act, 1961;

(c) "gross amount charged" includes payment by cheque, credit card, deduction from
account and any form of payment by issue of credit notes or debit notes and book adjustment, and any amount credited or debited, as the case may be, to any account, whether called “Suspense account” or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise.’

In view of the above change, let us consider a scenario. I am a service provider. I provide services to A (related party) and B (not a related party). I send an invoice for services rendered to both A and B. The invoice is for 100000 service rendered and service tax @ 12% which is 12000, for a total of 112000.

Now, should i pay the service tax on the transaction with A immediately, without waiting for A to pay me the amount?

In respect of B, i would be paying the amount of 12000 service tax, only after B pays me the amount of 112000.

Because of the budget changes, am i liable for service tax as soon as i treat A as my Debtor (being a related party)?

Can someone please clarify? That would greatly help.

Thanks in advance.

Best Regards / VIjay

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