Debashis Mandal
28 December 2010 at 13:35
Respected Experts
If a service attracts service tax & as per Income Tax act also attracts TDS u/s 194c then as per rule TDS is also deductable on service tax amount with the service fees & also service tax is payable on receive basis only so if TDS is deducted on service tax then that portion is not recd by the assessee - now the question is - is that portion of service tax is also payable
thanks
Debashis Mandal
Anonymous
27 December 2010 at 18:33
We are the manufacturers of excisable goods. We are clearing the goods on payment of duty indienious and we are exporting the goods also. At the time of exporting we are engaging some of the services like C&F agent for filing of papaers at port and other port services. They are raising the service tax bills. We are availing he cenvat on the strength of those bills. But the department contention is tha those services are not input services hence, we have to claim the refund from the department. Basing on the latest Chandigarh H.C judgement it is eligible for cenvat. Pl refer the board circulard No. 97/2007 Dated 23.08.2007 owner ship of the goods will be discharged at the port hence the place of removal is port. Up to port all the services have to be covered under the definition of input services. As long as the assessee can avail the cenvat there is no problem to avail the cenvat, but in such cases like marchent exporters are not in a position to avail such cenvat of service tax they have to claim. The input service is having the vide meaning and scope in or in relation to the business all the services covered in the definision. Claiming of refund and the same amount we are depositing in the bank for pla is not a correct job either to the department and assessees also.
Please share your valuable views
Anonymous
27 December 2010 at 17:31
Pls anyone clarify me that if two related parties having same directors and having same business address same business premises can effect sale by transfer of documents by subsequent transfer of documents of title.In this case first sale is interstate sale under section 3(a) from third party from another state only subsequent seller and ultimate buyers are related parties (management and control as well as directors are same in both the concerns.
Futher is it possible to endorse a document of title (LR,GR or RR) from one sister concern to second sister concern at one and same address to avoid sale tax.
Thanks in advance
Anonymous
27 December 2010 at 12:58
Dear Sir,
Can i know the list of expenses that can be claimed against the remuneration in the way of salary or interest received from the partnership firms ?
Chandrasekhar
26 December 2010 at 21:48
Sirs, My query is whether the CIT is competent to initiate and levy concealment penalty u/s.271(1)(c) of the Income-Tax during the revisionary proceedings? The Incometax Act empowered the AO, CIT and CIT(A) to levy such concealment penalty. What are the judicial decisions on this area. Pl.share views with supporting case laws. Thank u.
Debashis Mandal
26 December 2010 at 20:25
Respected Experts
If an assessee is involved in AMC business of electronic appliances & making a contract with customers for providing spare parts free of cost if needed within the concerned contract period - in that case vat is to be born by the service provider now regarding service tax - service tax is to be taken on which amount - is it total amc fees amount or any partial amount of that amc fees.
Thanks
Debashis Mandal
Anonymous
26 December 2010 at 18:34
As AMIT BAJAJ ADVOCATE on 25/12/2010 15:40:20 has given answer to question but i want to know more about date of purchase by putting below suitable example with reference to punjab vat act-2005.
Eg. as when seller send the goods during interstate sale on 30.06.2010, he book the sale on same date when bill is given to transporter by him. now when purchaser receive it say by 20 days later ie 20.07.2010 then he enters it when he receive it.
Now Question is :
1. if the transaction fall in two quarter then the problem arises as to issue of Declaration Form C. seller says i have to receive the form for Quarter 1 as purchaser says it relate to Q2. due to this a lot of problem occurs while taking declaration forms from local sales tax authorities.
2. if difference relate to two financial years a bigger problem arises? somes states are giving form by printing on it valid for particular year.
how to resolve.
Anonymous
25 December 2010 at 19:59
Hello
thanks members for your valuable & promp replies.
I need more info on the law course
(a) Is it a general law degree that i should take up or is there any cretaria
(b) can i opt for a diploma
Thanks in advance
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