Dear Sir/madam

One party billed to us Rs. 200000.00 against the labour charges of painting work. In that invoice service tax registration no is not mentioned i.e service provider is unregistered. What will be tax liability to us i.e service receiver.

1. It is under RCM and 50-50 ratio.
2. Whether we need to pay service provider part to him (Rs. 200000.00*14%/50%)Rs.14000.00. Total payment to service receiver Rs. 214000.00 and Rs. 14000.00 to pay to Govt.

Or.
Only Rs. 200000.00 to pay to the service provider and only Rs. 14000.00 (Receiver`s share) to pay to Govt.

or.
Only Rs. 200000.00 to pay to service provider and Rs. 28000.00 (Total share) paid to Govt.

Please reply.

If one exhibition organizer collect entrance fees by way of sale of Rs 10 per ticket service tax is applicable or not?

Hi
i have a query.....that i have done all work of client and issued invoice in dec 14,service tax deposited on time e.g. 5 jan 15, received payment from client on time.

but now due to some term not fulfilled client demanding part payment of invoice as service return/sale reurn.......pls guide how can adjust....can issue credit note to client with service tax 14% or 12.36% and how can do adjustment in books..pls guide

We take service of manpower service provider and paid the ST to Government as reverse charge. we also collect the service charges on service provided by us from our customer. can we set off the ST paid as reverse charge from the ST collected.

I am auditing an organisation which is involved in construction of Highway (road construction) and are registered under Sec 12AA.
They have selected parties who will carry the work on the behalf of this Organisation (Work Contract) .
My question is that any service tax exemption is applicable. I guess they are under negative list.
On what services they are not liable to pay service tax.
Kindly answer my query.... will be grateful to you.

Hi,

I run an online business with the following income streams and need advice on whether I need to register and pay for sales tax or service tax for any of them:

1. Website development and maintenance services. All customers outside India. Payment collected via paypal and via a reseller. Even the reseller pays to us in our paypal accounta and from paypal account, we transfer it to our Indian Bank account. The total amount earned is above 10 lakhs p.a. but this is an export of services. I have read that this is exempt from service tax, but I need confirmation. Do we need to register/collect service tax?

2. Online sale of digital products such as Question banks and study notes in PDF format. Sales all around the world. Total sales below 5 lakhs. Do we need to register for sales/VAT, etc for this?

3. Advertising income from google. We have a website on which we have placed google ads and we earn money from these google ads. Total income per year is about 4 lakhs. Do we need to pay service tax or sales take on this?

4. Affiliate income. We earn affiliate commission by selling digital products of various companies. Such as affiliate commission on web hosting, online software, study notes, question banks, etc. Total income is about 1 lakh p.a. but may increase substantially. Since we are reselling and just taking commission, I am sure there is no tax involved, but would still like to confirm.

I really appreciate any help regarding any of the above points.

Thank you,

please provide the list of persons who are required to get themselves registered under service tax?? specially the service receivers who need to get themselves registered..

As well known, new service tax is applicable from 1st june 2015 i.e.14%. my query is under reverse charge mechanism tax to be deducted on payment basis. now if for any transaction under reverse charge if invoice is issued before 1st june but payment made in june for the services then which rate of tax is applicable? 12.36 or 14%? as per my understanding point of taxation under reverse charge is the date of payment. hence tax rate applicable on the date of payment should be taken. but it is not mentioned anywhere. i need clarification for the matter.

whether repair & maintenance service provided to a housing society is chargeable to service tax?
if it is chargeable to ST, then tell me who have to pay tax ?
IN THIS SERVICE MATERIAL AND LABOUR BOTH ARE PROVIDED BY SERVICE PROVIDER, THEN IT MAY ALSO FALL IN THE CATEGORY OF WORKS CONTRACT . 1.WHETHER ABATEMENT IS THERE ? 2.HOW MUCH PORTION IS ASSUMED TO BE SERVICE PORTION? 3.GIVE WORKINGS ALSO WITH DUMMY FIGURES.

RCM or NCM which is applicable on parking charges on hired cab.