The service tax credit can be utilized only after payment of invoice and service tax part to the vendor. In case, before payment to vendor, the credit has been utilized against the liability what would be the consequences and under which rules / sections?

Service tax is payable on Erection, commissioning or installation of plant,machinery or euipments.

is service tax payable on fabrication?

The activity of fabrication is a pre-stage of erection. The item is first fabricated then its erected and installed.

SERVICE TAX QUERY:

I would like to know, if members of a company engaged in MLM, are covered under Service Tax. If covered, then under which service. The companies themselves are not registered under Service Tax, and are not charging S.Tax, but some of the members have got themselves registered under service tax, and are paying service tax from their pocket. What is the legal position? If a members has to get himself registered now, then what will be the position of earlier period, when he was not registered, and had not deducted & deposited S.Tax. Pls elaborate.
I would also like to know, whether service tax will be applicable on the value of actual purchases / sales made by him from the MLM company, or on the total value of commission received by the member from MLM company as shown in form no. 16A received by him from the company.

In one of the case, Service Tax Officials were of the view that S.Tax will be applicable on the value of the commission received by the assessee. In my opinion, it should not be on the value of the commission received because MLM member gets commission not only on his working, but on the work done by his downlines, and MLM member does not even know all his downlines, and the value of the business done by them. On what basis MLM member will deposit service tax? Moreover, it will also amount to multiple collection of service tax by the department, because if we look from top to bottom, the members lower in the ladder will be common for all the members up in the ladder.

In my opinion, in order to get away with the problem of multiple taxation of the same services, the individual purchase / sales of each member of the MLM should be the criteria, and if it is below the taxable limit, then there should be NO SERVICE TAX, and if it is above the limit, the member should get himself registered and pay service tax.


Your early reply in this connection alongwith with case law if any will be highly appreciated.

Thanks,

KUMAR (FCA) DELHI.
9818722221.

In which taxable service, medical transcription is included.

Pls any one guide me, whether i have to file separate return for Service tax paid for Goods Transport Agency. Which return to be file. it is annualor six monthly return ?

Can any one explain me about GTA?

Sir,

For the month of April'09 the due date of deposit is 5th May'09.

I have deposited the service tax of Rs. 10,000/- on 5th July'09.

Till date I have not deposited interest on service tax.

If I calculate interest upto 5th July'09 and deposit now,would it be in order or how should I calculate and deposit delayed interest.

What is the relevant provisions for this. Kindly help me.

Dear Sir/Madam,
If there is a comprehensive contract, to develop a product, develop software for the same, testing, training the personnel of the buyer with the to using the buyer,installing the same and maintenance of the same. Can you please suggest the category under which these services shall be taxable??
Another query that, how is taxable value of ITSS derieved..

We have filed our 6 monthly retun for the period oct 08 to March 09.

Now we have realised that the return had errors in it.

we want to file the revised return, however the department is not accepting the same.

How do we file the revised return

regards

Dear Sir/Madam,
If the manufacturer of the product himself, undertakes to provide training on usage of the product, would such training provided by the manufacturer be taxable as Commercial Training Service.