my friend is teaching in pvt. coaching calsses (class is owned by other person)and he wants to register under service tax as his receipt will cross 10 lac limit.He is not under payroll and tds is deducted u/s 194j.

pls suggest which accountig head of service tax is applicable as accounting code need to fill in ST1 form of registration.

there is a GTA who raises bil of Rs.100000(Freight) and not charged service tax in his bill because in this case reverse charge mechanism apply.
A is the party who pay freight so he will calculate service tax and pay
My question how to calculate service tax by Party A
OPTION 1
100000*25/100=25000
25000*12.36/100=3090

OPTION 2
100000*25/100=25000
25000*12.36/112.36=2750

Respected Sir/Madam,
Weather the service tax is applicable or not for Real estate(Assessee purchase a land and converted into plots and made some attraction on the land like water tank,street lamps... ) service please give me a brief explanation

My father is a Proprietor of a Goods Transportation office with a turnover of more than Rs. 1 Crore & he works on contract basis for lifting material from a limited co. to the respective parties. He do hire lorries from market & pay them hire charges for providing lorries, for which he gets freight paid either on 'Freight Paid' basis or on 'To Pay' basis.

A few days back, he lifted a material from such limited company for a freight of Rs. 10,000/- but such freight was on 'To pay' basis & so, was payable by the consignee. He got instructions from the consignee to charge ST in his bill @ 3.09% on freight amount & then such ST shall be payable by my father (proprietor of GTA). And so he did the same, so now MY QUESTION IS: -

1) Is he liable to pay ST or rather he can claim to be small service provider within the limit of Rs. 10,00,000/- (10 Lacs);

2) If its YES & he is liable to pay ST then what shall be the amount on the freight charge of Rs. 10,000/-;

3) By what time shall such ST is to be get paid;

4)Please provide me if there is any exemptions that can be claimed;

5) Please provide me with the provision mentioned in ST rules;

So, please help me out & guide me...

Thanks in Advance......

Dear all,
A company receiving GTA service via road and accordingly liable to pay ST under RCM.
Before 01/07/2012 Transportin Agencies were charging ST, therefore the company was not paying Service Tax. But w.e.f. 01/07/2012, Transport Agencies stopped charging ST on their bill and the company also not paying service tax on that.
Now company realizes his mistake wants to get registered with service tax.

Now My query is that whether the company need to pay service tax from 01/07/2012 or from present date?

Further if company needs to pay service tax for previous periods too, then whether it would also required to file returns for that period??

Please let me know about the above subject.

Thanks

Client who is state Govt road transport corporation specially engaged in passenger transport i.e public transport company. Corporation has given permission to the various book stalls, fruit stalls, canteen inside the premises of bus stand area and collected "license fee" as rent of such stalls (small shops) service tax is collected under Renting of Immovable property service.

However the corporation is also issuing licences to hawkers (i.e. individual feriwalas) granting permission to sale their goods at bus stand area for a minimum licence fee. Now service tax dept has issued notice to tax such licence fee under ambit of Renting of Immovable Property.
As the corporation is allowing permission only to sale the hawkers good.
No specific place/area is allowed to hawkers.
Objective of issuing such licence is only to facilitate proper administration over hawkers and for effective control over them.
Corporation has prescribed specific dress code to hawkers and given batches to them.
Hawkers are using open land of bus stand and entry to such area is open to common public at large.

Issue is whether Licence fee of hawkers will come under ambit of service tax under Renting of immovable property.

Kind request to all please share your views regarding this issue.

Thanks.

SUDHIR

HELLO,
MY ASSESEE HAS CHARGED AN SERVICE TAX ON EDUCATIONAL INSTITUTE AND PAID TO DEPARTMENT.
BUT NOW EDUCATIONAL INSTITUTE HAS BEEN EXEMPTED FROM SERVICE TAX.
BUT ASSESEE DEPOSITED THE SERVICE TAX AMOUNT AFTER THAT NOTIFICATION.
CAN ASSESEE CLAIM THE REFUND.
TELL ME THE PROCEDURE AND TIME FOR REFUND.

Dear All

I have a client who is a Civil Contractor. He is providing his services mainly to the local authority here. In the meanwhile, he was also allotted contract from CSIO and IMTECH, units of CSIR, an autonomous body formed by the Department of Scientific and Industrial Research, Central Government.

In light of ST Notification No. 25/2012 dated June 20, 2012, services provided for Non commercial civil structure for Government and Local Authorities are exempt from service tax.

My query is, will the service provided by my client to CSIO and IMTECH fall under the above notification and be exempt from ST or not

Your views in this regard will be highly appreciated.

Regards
CA. Sidharth Sahni

Sir today i booked a ticket from Jammu(Non taxable territory) to Delhi(Taxable territory) by rail in 1st AC coach why the railway charge service tax of ticket fare ???
It is a contradiction of
1. Place of provision rule 11
2.Negative list transportation of passenger