WE ARE A MANUFACTURING COMPANY ,THE FACTORY IS LOCATED AN A SMALL TOWN, WHERE WE INCUR TRANSPORT BILLS,TELEPHONE, INTERNET BILLS ETC.. ON WHICH SERVICE TAX IS ATTRACTED.
IN THE SAME STATE CAPITAL,we are a REGISTERED service provider RENTING IMMOVABLE PROEPRTY ( GODOWNS IN THE NAME OF THE SAME COMPANY) ON RENTAL BASIS.THE REGISTRATION FOR SERVICE TAX IS DONE AT THE STATE CAPITAL, WHERE WE HAVE THE IMMOVABLE PROPERTY LOCATED.
WE COLLECT SERVICE TAX THROUGH THE RENT BILLS AND DEPOSIT THE SERVICE TAX AMOUNT COLLECTED.
WE NOW WISH TO TAKE THE INPUT TAX CREDIT FOR THE SERVICE TAX DEPOSITED ON OUR RENTAL BILLS BY SETTING OFF THE SAME AGAINST OUR SERVICE TAX PAYABLE ON TRANSPORT BILLS,TELEPHONE, INTERNT BILLS ETC.PAID AT OUR FACTORY.THERE IS NO SEPARATE SERVICE TAX REGISTRATION FOR THE FACTORY,THE COMPANY BEING SAME.
PL. CONFIRM WE R ON RIGHT SIDE OF THE LAW.
R.V.RAO

An Indian company sends a certain part of an imported machinery to the original machine manufacturer(outside India) for repair/reconditioning.The original manufacturer,after repairs,will send the same part along with the invoice for the repair charges alone.
Please let me know of the tax liabilities(service tax,witholding tax, etc.)
on this transaction.

A Co. having mfg units in India, is also into trading activity for the very same item which it manufactures. The co has entered into JV with those co's.

The outward freight from that JV co. to the depot of mfg co. is paid by the mfg co. The JV co. is not having any depot of its own.

Under such a situation, can this mfg unit avail CENVAT credit of service tax paid on outward freight (considered as inward freight for it) and distribute the credit to its mfg units (service tax distributor).

with due respect,

i want to know wether Servitax is applicable on brokerage of "Soya DOC"(Oil Cake)by a proprietory firm or not

if any cleri./notification/caselaws then please refer me

thanks

with due respect,

i want to know wether Servitax is applicable on Authorise Service Station of Hero Honda or not when Service receipt in F.Y.2005-06 is Rs.105200, 6-7 110140

An Individual is owner of 40 Trucks. He place the trucks under the Goods Transport Operator who raises L.R. on the trucksof the owner. The owner of the trucks gets the amount of freight at the stipulated rate by the higherer( Transport Operator )on raising the invoice to the Truck Transport Operator. The Owner of the Trucks get the fright net amount after the deduction of diesel and other trip expenditure from the higherer. The Transport operator deduct TDS on the payments given to the Truck owner as TDS on Higher Charges. My Qurry is whether the Truck owner is liable to raise Service Tax on the amount received from the Transport Operatr or the income is treated as Higher Charges Income of the Trucks. Also for the Tax Audit purpose whether his gross income is treated as turnover or the net amount after deduction of the expenditure will be treated as his income because as per the custom of the business it is not possible to get the supportings from the Transport operator regarding the trip expenditure. He provides only monthly statements.

Rate of Service Tax on
RENT INCOME

Can you please enlighten me a bit on
reverse charge that a input service receiver has to pay on behalf of overseas service provider

Is service tax applicable on rents received by one division, which is paid by an another division of the same company.

each division is profit center and the books are consolidated.

thanks

Sir,

Query No.1 : One of our client has paid sometimes excess service tax and sometimes short service tax and the same is reconciled at the time of filing the half yearly ST3 return. Now the Service tax audit is conducted and again the figures are not reconciling because bank reconciliation is done after the completion of one year. We are requesting the department to adjust the excess & shortage service tax appearing after the bank reconciliation but they are not agreeing to it. They are of the opinion that you pay the shortage and claim refund of the excess. The period for claiming of refund is one year and my major claim gets lapsed. Pls suggest if there are any case laws in our favour so that on basis of natural justice we can get the adjustment done.

Query No.2: Whether weighbridge charges are taxable under any category of service tax?