THE ONUS ON DISCHARGING THE SERVICE TAX LIABILITY RESTS ON THE PERSON MAKING THE PAYMENT OF FREIGHT.

WE RECEIVE FREIGHT BILLS FROM THE TRANSPORTERS .WHO ARE REGISTERED AS A SERVICE TAX PROVIDER, WHICH SHOWS A SERVICE TAX COMPONENT (3.09%) . THEY ALSO UNDERTAKE TO PAY THE SERVICE TAX THUS COLLECTED DIRECTLY TO THE SERVICE TAX DEPARTMENT. IN THIS RESPECT WHAT WE SHOULD DO? ARE WE STILL LIABLE TO PAY THE SERVICE TAX TO THE DEPARTMENT? THE TRANSPORTERS WHO ARE REGISTERED UNDER THE SERVICE TAX ARE VERY EMPHATIC THAT THEY CANNOT LET US DEDUCT THE SERVICE TAX COMPONENT AND PAY THE SAME SINCE THEY WILL HAVE ACCOUNTING PROBLEM.

PLEASE SUGGEST A REMEDY. WE AWAIL INPUT TAX CREDIT AND THEREFORE PLEASE ADVISE WHAT IS THE RATE OF SERVICE TAX TO BE PAID IN THE CIRCUMSTANCES AS EXPLAINED ABOVE? IS IT 3.09% OR 12.36% ?

I made e payment of service tax using internet banking facility of SBI. How ever, i could not find option/accounting code for Primary Education Cess or SHEC. Is there such problem with other banks? How do one make e payment, if required to pay PEC and / or SHEC only? Will it be sufficient compliance, if the total amount, ie. S Tax + PEC + SHEC is paid using the accounting code of the related service(eg. Cargo Handling)?

Whether company can charge service tax on the amount of stamp duty included in invoice?
e.g.
Basic Freight Rs. 10,000
Insurance Rs. 2,000
Stamp Duty paid to Govt (Based on Basic Freight) Rs. 1,000
Sub Total Rs. 13,000
Add : Service Tax Rs. 1,607
Total Rs. 14,607

Whether it amounts to charging tax on tax?

I have received the rent of RS.7.90lacs in financial year 2007-2008.Will I have to pay service tax or not.

Hello Experts

I am Confused about following Notification;

Notification No. 34/2004 :says ST will not be paid if
(i)the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or
(ii)the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty

Please advise me in following case keeping in mind above (ii);
1) Consignment Note No.: 1 for Rs. 235/- dtd 1/4/2008 (Truck No. ABC)
ii)CN : 2 for Rs. 350/- & CN No. 4 for Rs. 500/- both r Dtd 2.4.08 (Truck:ABC for both CN)
ii)CN 3 & 4 for Rs. 355 & 555 dtd 3.4.08 & 4.4.08 but delivered in same truck on 4.4.08(Truck no. ABC)

As per my Belief service tax will be liable as follows;
i)No ST to be paid
ii) Diff. CN hence no ST to be paid
iii) Same as (ii)

Please help me by providing your valued opinion..

Thanks
CA Rohit

am holding an propreitory Firm with VAT registration i don't have Ser.Tax Reg. we do networking soluitons. we sell IT Products networking devices like Routers, switches, firewalls and softwares.

Couple of months back under sec-65 software will levy service tax as well as VAT.
Being a VAT registrar i can,t raise an invoice for Ser.Tax if i sell Softwares to my clients.
the thing is now i wanna reg ser.tax.
i wan't to confirm whether for example if i don have any invoices for ser tax for a month it is required to file returns for my VAT invoices under 12.36Cat or what

Can you please explain me about provisional payment of service tax.

Hello Experts

I am Confused about following Notification;

Notification No. 34/2004 :says ST will be paid if
(i)the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or
(ii)the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty

Please advise me in following case keeping in mind above (ii);
1) Consignment Note No.: 1 for Rs. 235/- dtd 1/4/2008 (Truck No. ABC)
ii)CN : 2 for Rs. 350/- & CN No. 4 for Rs. 500/- both r Dtd 2.4.08 (Truck:ABC for both CN)
ii)CN 3 & 4 for Rs. 355 & 555 dtd 3.4.08 & 4.4.08 but delivered in same truck on 4.4.08(Truck no. ABC)

As per my Belief service tax will be liable as follows;
i)No ST to be paid
ii) Diff. CN hence no ST to be paid
iii) Same as (ii)

Please help me by providing your valued opinion..

Thanks
CA Rohit

Can we able to claim the service tax credit in the following month?
The case is assessee forgot to claim the service tax credit on telephone charges while paying the amount of half yearly return.

Whether Export Trader Can Get refund of Service tax Paid on verious services. If Yes then what is procedure to get refund from Exice Deptt.