Since liability of service tax for the month of march is to be discharged by the end of march itself, whether there is any exception this provision (i.e. liabilty upto 1-25th march is to be discharged by the end of march & liabilty for 26-31 is to be discharged by 5th of following month).
Plz give refernce of section if possible.

Does Service Tax apply for Renting or Hiring of Diesel Generating Sets? If yes, kindly provide me the A/c Head for tax for the same. Thks & Rgds.

We have Decentralised billing system and separate accouting for our branch in various states.

whether as per the provisions of service tax it is "COMPULSORY" to take separate registration for each brach

service providers receipt doenot exceed specified limit(10 lacs)in such case he deonot have to pay sevice tax to govt .

However in such case do he need to collect ST on bill raised by him .
and can he claim refund for ST paid but not claimed as credit .????????????????????????
wht i mean is if he is only service provider and has standing ST credit in his account as he is lying in exemption limit of 10 lacs so in such case can he claim refund of that credit OR can he claim as expenses

As per rule 2(1)(d)(v) of Service Tax Rules, Consignor or consignee who is paying freight will be liable to pay service tax, if consignor or consignee is any one of the following -
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948).
(b) any company formed or registered under the Companies Act, 1956 (1 of 1956).
(c) any corporation established by or under any law.
(d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India.
(e) any co-operative society established by or under any law.
(f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder.
(g) any body corporate established, or a partnership firm registered, by or under any law.

My question is We are one among the above but if the GTA does not give any Consigment Note or any document and he is a individual driver /owner.

ARE we liable to pay service tax on same ?

does a company rendering service from a individual truck owner liable to collect service tax from such transporter. the defintion of commercial concern was changed in Budget 2006. does that mean that upto enactment of 2006 budget company was not liable to pay service tax for such services from a individual truck owner which would not come under the defintion of gta.

I want to know if Service Tax is Payable on Build Operate & Transfer (BOT) Projects awarded by the Govt. Departments?
If applicable then on what component, as there are lot many components going into collecting the said charges from the users eg. Fixed Cost, Interest Cost, Routine Maintenance Cost, etc. AND Contractor i.e. BOT Operator's Profit element.

The company is manufacturer and engaged in project industries(As companies HO, Factory and sites are situated at different states. Company is service provider under the category of Errection, commissioning and this service they provide from their sites. Manufactured goods from factory are used at sites and the final product manufactured at site is immovable.) company is availing service tax set off on all services received at HO, all the sites and factory, for payment of excise duty on goods removed from factory. Is company eligible for such service tax set off availment and utilization. (is set off of services received at site can be utilized for payment of excise duty on goods removed from factory, as there is no relation between input service and manufactured goods) Can company use Service Distributor concept and transfer the Service tax set off to the factory, and utilize that service tax set off for payment of excise duty.

I am working in a mall. We provide electricity through generator to our customers (Shopkeepers). For this we generate the electricity bill. Can we are liable to charge the Service Tax also.

Can we take the cenvat credit of composite bills (Who charge the service tax on lower rate)

WHETHER EXEMPTION OF SERVICE TAX IS AVAILABLE TO SOFTWARE COMPANIES? IF AVAILABLE I WANT A REFERENCE NUMBER OF THAT NOTIFICATION.CAN ANYONE HELP ME????