Hi,

I am located in taxable territory and have provided services in J&K and did not charge service tax as these services will be consumed in J&K state. Services which I have provided in J&K against that there are input services and vendor want to charge service tax because as per vendor he has provided services to me in taxable territory. I have taken declaration from the client and given same declaration to vendor stating that services will be final consumed in J&K. Is there any notification regarding to convince our vendor.

Thanking you.

1. WHEREAS, SUB RULE (2) OF RULE 5 OF THE SERVICE TAX RULES 1994 STIPULATES THAT EVERY ASSESSE SHALL FURNISH TO THE SUPERINTENDENT OF CENTRAL EXCISE AT THE TIME OF FILLING OF RETURN FOR THE FIRST TIME OR THE 31 DAY OF JANUARY 2008 WHICHEVER IS LATER AS LIST IN DUPLICATE OF (I) ALL THE RECORDS PREPARED OR MAINTAINED BY THE ASSESSEE FOR ACCOUNTING OF TRANSACTIONS IN REGARD TO A SERVICE (C) RECEIPT PURCHASE MANUFCTURE STORAGE SALE OR DELIVERY AS THE CASE MAY BE IN REGARD OF INPUTS AND CAPITAL GOODS D OTHER ACTIVITES SUCH AS MANUFATURE AND SALE OF GOODS IF ANY ALL OTHER FINANCIAL RECORDS MAINTAINED BY HIM THE NORMAL COURSE OF BUSINESS.

2.THE ASSESSEE HAS NOT FILED THE ABOVE RECORDS WHICH WERE TO BE FILED AT THE TIME OF FILLING OF THE FIRST ST-3 RETURN FOR THE PERIOD APRIL -2013 TO SEPT-2014 UNDER FULE 5(2) IBID.

3. IN VIEW OF THE ABOVE IT APPEARS THAT THE ASSESSEE HAS CONTRAVENED THE PROVISIONS OF RULE 5(2) OF THE SERVICE TAX RULES 1994 IN AS MUCH AS THEY HAVE FAILED IN FAILED IN FILING OF THE REQUISITE FINANCIAL RECORDS MAINTAINED BY THEM FOR THE FIRST TIME FILING OF THE RETURN . THE ASSESSEE IS THEREFORE LIABLE FOR PENAL ACTION UNDER SUB SECTION (2) OF SECTION 77 OF THE FINANCE ACT 1994

Dear Friends,

A client doing the Business of Laundry for Factory work wears. They are charging the amount based on the no. of wash every month.

The client also providing Locker from his own for handling such work wears. The Rent Charged for is on the basis of cup Board size given.

Both are Billed in same invoice.
Whether It will affect Service Tax or VAT?

Kindly give your feedback.

Nowadays, Banks outsource certain ATM (Automated Teller Machine) related services to other agencies such as operations,maintenance or management of hardware and software, cash replenishment etc. Since these services are taxable service provider is liable to pay service tax.
Agencies(Service Providers) are collects the charges per transaction including service tax from Banks & make the payment
to Govt. Banks collects charges (including service tax)from their customers / Other Banks in case ATM is used by other bank
customers & make the service tax payment to Govt.
Request you to clarify the following points on the aforesaid transactions :-
a) Bank can claim CENVAT on input credit ?
b) If yes, what is the percentage of CENVAT can claim, what are the details to be maintained for the same.
c) Bank can set-off the input credit with service tax payable on charges collected from customers / other banks on the same
transactions, what are the details to be maintained for the same.

Dear Sir,
I Have a query regarding service Tax that Which are the services specified for Receipt Basis or Accrual Basis. I Know that for Accrual Basis limit is Rs. 50 Lakh but i want to know that this limit is for all services or for some specified services. Please Let me know.
Thanks
Gaurav Chauhan

We have a service invoice dated 29/12/14 but we have not availed service tax credit for the same till June 2015. Now as per the recent amendment where time limit for availing CENVAT credit has been increased to 1 Year can we avail the credit of this invoice after June 2015.

Please give your opinion and thanks in advance

I had booked a flat in 2014 April in Bangalore by paying booking amount along with its VAT and service tax. After 6 months builder sent me sale and construction agreement and since it was not agreeable for me I decided to cancel the flat without signing the agreement. Builder has refunded the principal amount, but not refunding VAT and ST. My concern is why have they paid tax without executing agreement with me? I have got nothing in return but ended up paying VAT and ST for no reason. Please help me to understand on how can I get a refund on VAT and ST?

PLEASE GUIDE ME HOW TO PAY SERVICE TAX 14%, INCLUSIVE OF EDUCTION CESS 3% FOR EXAMPLE
SERVICE TAX 13.59%
PRI EDU CESS 0.27%
SECOND EDU CESS 0.135%
TOTAL 14%
OR PAID 14% AS SERVICE TAX WITHOUT BREAK UP
PLEASE GUIDE ME

I am working with a Private limited company for last one and half year. As per the terms of agreement I need to servce notice period of 90 days while I'm going to serve less than a month in actual.
Now I have to make payment for the shortfall of notice period. But the company is charging service tax @14% in addition which does not include the terms of appointment.
Is this allowable ??? If yes, under what ground ?? Any relevant section can you please mention.

Please please help.

Regards,
Shibu Pramanick.

As per Reverse charge mechanism , On rent a cab service provided to a company.. company has to pay service tax ..

If aggregator is a rent a cab service provider and company is the customer..
then Who shall pay service tax ??

is it Company or the Aggregator??

Please kindly reply..