A partnership firm while filing half-yearly service tax return(April-Sep. 2007) failed to claim the service tax paid by it on input services. All output service tax dues were duly paid in time.
Now can it claim that credit in next half yearly return(Oct-2007-March 2008). If yes. Please explain the procedure in detail.

1.What is the impact on transporter who is not file Service Tax Half Yearly Return having Registration certificate.
2.If he has deposited all the service tax to Department witin time
3. What is the maximum penalty impose

Dear all,

Can any body provide me th Goods on which we can take input service tax credit.
1)AS Trader
2)AS MANUFACTURE.

Is cargo handling services in respect of agricultural produce is exempt outrightly or only for agricultural produce intended to be stored in cold storage.

New Delhi, the 1st March, 2008
Notification No. 13/2008-Service Tax 11 Phalguna, 1929 (Saka)

G.S.R. (E).–In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency to any person in relation to transport of goods by road in a goods carriage, referred to in sub-clause (zzp) of clause (105) of section 65 of the Finance Act, from so much of the service tax leviable thereon under section 66 of the Finance Act, as is in excess of the amount of service tax calculated on a value equivalent to twenty five per cent. of the gross amount charged by the goods transport agency for providing the said taxable service.

2. This notification shall come into force on the 1st day of March, 2008.

It means now we have to pay 25% service tax on transport service & we can claim also it as input. Whether I am correct or not. Please answer asap.

One of my client deal in construction business as excavation work & hiring work.
Should client raise invoice including service tax? & what rate? His status is sub-contractor in this business and he is tax audit client.

One of my client not obtained PAN based regn no. for service tax, whether the tax paid referring old regn no. will be counted for new regn no. and whether any penalty is leviable for the same.

whether the service tax paid by exporter of bathroom fittings & taps on the services received would be refunded by the service tax department.

1 do we need to pay services tax and to whom on import (services received) and export(service given)?

2 what duties are exempted on export of gds/services if manufactured ?

3 what duties are exempt on reimport of gds

We are paying commission to some foreign parties and on such services, We pay Service Tax on import of services

Pl confirm following points:

1. Whether can we pay such ST liability with ST input available.

2. Whether can we take input of such duties payable on such import of services.

Pl provide copies of relevant circular or notification.