sir, as per rule 6 (3a) cenvat credit on common services is to be reversed on provisionally basis every month based on last year % age of exemptef services. if iam in the 1st year of my business then every month reversal will be nil.then in this case when should I reverse?

Franchise receives commission as percentage for services provided every month.

The Franchise deposit the total collection with service tax for the services provided in the Franchisor bank account after deducting his commission.

Whether the commission is chargable to service tax?

If yes, then the commission amount falls under the exemption limit of 10 lakhs or he has to pay service tax from zero point.

Our company has purchased the EPABX System last year and in current year the supplier which is a proprietorship firm has raised the invoice for AMC Charges worth Rs.20000 (excluding service tax as it claiming SSI Exemption)

Now, the question arises whether AMC for EPABX is liable for service tax under RCM to be paid by our company to the Service Tax Department? If yes, then in which category of service - works contract or Manpower Supply Service?

Dear Expert
Insurance agent receives commission from insurance company and service tax is also paid by insurance company as per reverse charge mechanism
Q1)Now commission received has crossed Rs 10 Lakhs, Is insurance agent require to get himself registered under service tax? even though he is not require to pay service tax since it is paid by insurace company.

Q2) if yes then under which category of service, insurance agent should get himself registered?

Can following accounting treatment be followed?

1. For booking expenditure:

Expenditure A/c Dr xxx
(including service tax)
To Party A/c xxx

2. For taking Input Credit

Service Tax Input Credit A/c Dr xxx
To Expenditure W/Off A/c xxx

Respected Members,

Greetings!

Kindly clarify that whether steel fabrication with free issue material will attract service tax? if so, under which category they fall?

Regards,
B.Saravanakumar

Our company is registered both in VAT and Service Tax Department. Our company purchases the Digital TV set and sells the same to the customer. So whether Service tax is to be charged on sells of TV set.

Also, we sell the recharge coupon on Digital TV. Whether service tax is to be charged on the inclusive amount?

Please clarify.

In case we get the invoice of purely labour charges from a subcontractor as subcontracting charges,i.e a material sent for some processing.

The party providing the service do not charge any service tax on it.and annual turnover with that party is around Rs.25,00,000.

In the above case Service tax reverse charge is applicable?

A franchisee has provide service to company and issued invoice of Rs 100000 exclusive of service tax , and submits nil returns so now can the company is liable to pay service tax on the amount for which they recive service from franchisee.

What are tax implications and liability to both company and franchisee ? Does any CENVAT rule applicable here?

A Small Query in Service Tax : Service Tax Registration is taken in Nov 2013. But he Providing Services from April 2013. Turnover Before Registration = Rs. 8 Lakhs,Turnover Upto ST Registration = Rs. 10 Lakhs(But He not Collected Service Tax). Thereafter he Collecting Service Tax and Remitting to Govt.
He Want to Avail Service Tax Exemption Notification 33/2012.

My Query is How to File Service Tax Returns for FY 2013-14