Paras Kariya
23 March 2010 at 22:05
Dear friends,
(1) Pls. give me guidance about, if anybody receive summons under the provisions of Section 14 of the Central Excise Act, 1944 made applicable to service tax matter by virtue of section 83 of the Finance Act, 1994 what we do.
(2) Second is that vide circular No. 110/04/2009-ST, dated 23.02.09,declare by the compenant authority that commercial or industrial construction service [Section 65(105)(zzq) specifically excludeds construction of roads. In this, there is no specific exemption under this service for maintenance or repair of roads, etc. Reading the defination of these two taxables services in tandem leads to the conclusion that while construction of road is not a taxable services, attracting service tax.
In this regards the technical literature on the subject indicate that the activitiy can be categorized as follow:-
(A) Maintanance or reparis activities:
I. Resurfacing
II. Renovation
III. Strengthening
IV. Relaying
V Filling of potholes
(B) Construction Activities:
I. laying of a new road
II. widening of narrowed road to broader road (Such as conversion of a two lane road to a four lane road)
III. Chaning road surface (graveled road to metalled road/mettaled road to blacktopped/blacktopped to concrete etc.)
In this regards, which exempted vide notification dated 27.07.09.
My question regarding second, is that if the contractor is Government contractor and they works only government department like N. H., Panchayat, Road & Buillding, etc. then they will applicable in this category because in my knowledge every government work for the people are exempted from the Service Tax. If I am wrong then pls. give me right direction in this regards.
Thanks
With regards
Paras H. Kariya
Law Student
Junagadh
Paras Kariya
23 March 2010 at 22:03
Dear freinds,
(1) Pls give me guidance regarding the construction of bldg. for the government, semi-government, nagarpalika, etc like residential quarters, office building, etc. are taxable or not.
(2) If there is registered with GETCO (GEB - electricity company under Government) contractor and construction of control room, office building, etc. and they have not any service tax no. and they not to claim any service tax againg the executed work. In those works, they have the tender clause, the service tax is paid by the contractor and after submission of proof of paid service tax reimbursement from the department.
But if they didnot paid to service tax department because they thoughts that that liabilities is to the department they didnot paid and claim from the department.
Pls. give the proper guidence in this regards
Thanks
With regards
Paras H. Kariya
Law student
Junagadh
QUESTION POSTED BY MR.G.N.MURALIDHAR IN THE NEWS TODAY
Hello learned friends,
I am the legal manager of a software firm. As part of our IT solutions, , we buy/obtain license/sub license soft ware and customise/implement the same to our clients.
In a recent instance, the entity from whom we buy the software has charged Service Tax over and above the applicable CST. They might give online support in future if the need arises.
My question/doubt is whether they are entailed to charge Service Tax as per-se they have not done any customisation on the soft ware being bought from them?
Anonymous
23 March 2010 at 19:25
an indian origin having NRE A/c in India citizenship of UK want to Donate a sum of Rs. 50 lacks to a public registered Trust for construction of mosque - is attract FEMA or not please answer with reasons
Anonymous
23 March 2010 at 18:33
Whether non - issuance of passport without any valid reason amounts to deficiency in sevices, as its issuance being the statutory duty and would fall under consumer protection or it is an Sovereign act of the state ?
Anonymous
23 March 2010 at 17:34
2) A registered partnership firm at will has a 4 partners, 2 partners reside at Amritsar and other 2 in Mumbai. Now one of the partner reside in Mumbai has dissolves the firm by his dissolution notice sent to all partners. Now the two partners who reside in Amritsar on the same day made a forged Deed stating that the other two partners of the firm has withdrawn from the Firm by their public notice in two newspaper and now the firm has only two partners. And they have also made a false entry with the Registrar of firms with out showing the retirement deed and the Registrar in connivance with them (without asking the retirement Deed or Dissolution Deed remove the name of other two partners who resides in Mumbai). When the partners of Mumbai came to know the same they had filed a protest entry with the Registrar of Firm. So now what will be the remedy for the above case.
1) Which is fastest route to cancel the forged deed of partnership with Registrar and register my dissolution?
2) Now Registrar of Firm is at Chandigarh, do I file writ petition or criminal case against him.
3) Which would be the jurisdiction for filing writ petition or criminal case or do you advice civil case?
Anonymous
23 March 2010 at 17:33
A registered partnership firm has a 4 partners, 2 partners reside at Amritsar(share 40% and 10%) and other 2 in Mumbai (shares individual 25% and HUF 25%). Now one partner who resides in Mumbai has dissolves the firm by his dissolution notice sent to all other 3 partners. Now the partner who reside in Mumbai wants to file a suit for rendition of accounts and winding up of the firm. Now can he file a suit in Bombay High Court. For your further information the deed of partnership registered at Chandigarh.
Note : a) In the deed of partnership mentioned Partnership At will.
b) In Registrar certificate written duration of partnership At will.
c) Section 43 of Indian Partnership Act says Dissolution of Partnership At will
uday
23 March 2010 at 15:39
Sir,
Can we open a bank current account with only a partnership deed? Without being registered with the sales tax dept... or without any VAT registration.
Anonymous
23 March 2010 at 15:05
It was Observed that Some(Note:Very Few who`s credentials needs to be checked) Lawyers on this Forum, I don`t know if they understand the Constitution before Practicing, They claim that some questions are worthless and straight away challenging the right of a Forum member to express, If they are real Experts(Over smart) in that Subject let them not answer instead of Questioning the right of Forum member, One can ask n number silly question,This is Public Forum if they are not interested let them ignore the question!
Power of Attorney
How to file suit through Power of Attorney
pls provide format