Neeraj Kumar Giri
16 November 2014 at 00:33
Respected Experts,
Kindly advice me that supply of water to Eastern coalfields limited is taxable services or non-taxable services, because one of my friend is supplying water to eastern coalfields limited and not collecting service tax.
Is there any exemption in water supply in service tax act.
Neeraj Kumar Giri
08 October 2014 at 14:43
Respected Sir,
Please give your valuable advice in this regard.
A man who was an employee in SAIL (Steel Plant), who expired two years back during his service period and now the SAIL (Steel Plant) give his wife a Rs. 27000/- per month as salary for the rest of the service period and deducted TDS Amount @ 2%. u/s 194A, My question whether the income received by his wife is exempt from tax or not, under which form the return should be submitted.
Thank You.
Neeraj Kumar Giri
25 August 2014 at 01:55
Respected Sir,
I would like to post a query regarding Service Tax :
I am a business man engaged in transportation of heavy vehicle like Truck, Tipper & JCB Machine. I use to provide the vehicle in hire basis to the factories which is used in loading and unloading of materials within its nearby area and for that they made me payment through cheque after deduction of TDS u/s 194C i.e. “Payment to Contractor or Sub-Contractor” with proper way, (then kindly explain me that am I a transporter or Contractor) My turn over in F.Y. 2012-13 was of Rs. 45 Lacks and in F.Y.2013-2014 my turn over is Rs. 95 Lakhs, and as per Service Tax Act and Rules I was liable to take registration in F.Y.2012-2013 but due to unawareness it was overlooked by me but recently I come to know that I should get registered under the same and I took registration before superintendent on 05-04-2014 thereafter got the registration certificate ST-1and the business in the certificate was shown was “Rent a Cab” instead of “GTA”, (Please explain me under which heading I should amend my registration, as such no Consignment note is issued by the Factory, I thing I am not eligible for “GTA”)and from the day of registration I used to charge service tax in my bill @ 12.36% on gross value of the bill and same was deposited to the Service Tax Department, without claiming abatement of 75%, but recent the Service Tax Department served me a notice to produce 5 years Balance Sheet, Profit & Loss A/c. and form 26AS, after that I met the Superintendent of Service Tax with the abovementioned documents, after examination of entire paper the Superintendent told me that the registration is wrong, I should amend the registration and include the “GTA”, in my certificate. As well as he pointed out that I was liable to take registration in F.Y. 2012-2013 which I have failed to do for which a penalty of Rs. 10,000/- will be imposed and the I have to pay service tax on previous bill because non-collection of service tax is deemed that in bill the service tax was included, but fact is that I have not collected any service tax in my bill.
1. Now, can the department will allow me to amend the certificate for inclusion of “GTA”, and service tax payment made in “ Rent a Cab” head instead of “GTA” head or some other eligible head.
2. Will the Department has power or rule to collect the entire tax which I have not collected in previous bill.
3. Will the Department will allow me to utilize the facility of abatement of 75% in previous bill i.e. F.Y. 2012-13 to F.Y.2013-2014 or 100% of service tax will be charged thereon.
4. As such I have made a huge payment on 100% on gross value @12.36 % in this year without claiming any abatement. i.e after registration in head of “Rent a Cab” is there any provision to adjust the excess payment with my service tax demanded.
5. After Registration I have collected Service Tax e.g. Gross Value of Bill is Rs. 100/- and Service Tax 12.36/-, will there is any provision in law which can allow me to adjust the service tax payment made earlier on which no abatement is claimed by my part.
Please reply on the issue mentioned here.
Thank You.
Neeraj Kumar Giri
25 August 2014 at 01:53
Respected Sir,
I would like to post a query regarding Service Tax :
I am a business man engaged in transportation of heavy vehicle like Truck, Tipper & JCB Machine. I use to provide the vehicle in hire basis to the factories which is used in loading and unloading of materials within its nearby area and for that they made me payment through cheque after deduction of TDS u/s 197C i.e. “Payment to Contractor or Sub-Contractor” with proper way, (then kindly explain me that am I a transporter or Contractor) My turn over in F.Y. 2012-13 was of Rs. 45 Lacks and in F.Y.2013-2014 my turn over is Rs. 95 Lakhs, and as per Service Tax Act and Rules I was liable to take registration in F.Y.2012-2013 but due to unawareness it was overlooked by me but recently I come to know that I should get registered under the same and I took registration before superintendent on 05-04-2014 thereafter got the registration certificate ST-1and the business in the certificate was shown was “Rent a Cab” instead of “GTA”, (Please explain me under which heading I should amend my registration, as such no Consignment note is issued by the Factory, I thing I am not eligible for “GTA”)and from the day of registration I used to charge service tax in my bill @ 12.36% on gross value of the bill and same was deposited to the Service Tax Department, without claiming abatement of 75%, but recent the Service Tax Department served me a notice to produce 5 years Balance Sheet, Profit & Loss A/c. and form 26AS, after that I met the Superintendent of Service Tax with the abovementioned documents, after examination of entire paper the Superintendent told me that the registration is wrong, I should amend the registration and include the “GTA”, in my certificate. As well as he pointed out that I was liable to take registration in F.Y. 2012-2013 which I have failed to do for which a penalty of Rs. 10,000/- will be imposed and the I have to pay service tax on previous bill because non-collection of service tax is deemed that in bill the service tax was included, but fact is that I have not collected any service tax in my bill.
1. Now, can the department will allow me to amend the certificate for inclusion of “GTA”, and service tax payment made in “ Rent a Cab” head instead of “GTA” head or some other eligible head.
2. Will the Department has power or rule to collect the entire tax which I have not collected in previous bill.
3. Will the Department will allow me to utilize the facility of abatement of 75% in previous bill i.e. F.Y. 2012-13 to F.Y.2013-2014 or 100% of service tax will be charged thereon.
4. As such I have made a huge payment on 100% on gross value @12.36 % in this year without claiming any abatement. i.e after registration in head of “Rent a Cab” is there any provision to adjust the excess payment with my service tax demanded.
5. After Registration I have collected Service Tax e.g. Gross Value of Bill is Rs. 100/- and Service Tax 12.36/-, will there is any provision in law which can allow me to adjust the service tax payment made earlier on which no abatement is claimed by my part.
Please reply on the issue mentioned here.
Thank You.
Neeraj Kumar Giri
12 July 2014 at 23:50
Dear Experts,
Kindly advice me :
Definition of "Dependent" as per NCWA IX.
Thank You.
Neeraj Kumar Giri
08 July 2014 at 23:46
Respected Experts,
Kindly give your advice :
I am a business man and engaged in my business of work contract since 1996, and use to provide service of work contract in Eastern Coalfields Limited and other Private Institutions, I use to quote Tender for the work order,and my turnover in the F.Y.2012-2013 was 35 Lakhs, without charging any service tax & 2013-2014 was 95 Lakhs, without charging service tax in Invoice, against which the Employer use to deduct 2% TDS for Income Tax and after deduction they pay me by cheque. Before getting registration in Service Tax, I have not raised any Service Tax from the Eastern Coalfields Limited,in non of my bill. After that on 01/04/2014 I have registered myself under Service Tax and got the Certificate from the Superintendent. Thereafter, on 02/05/2014 a notice of enquiry has been served by the Range Superintendent of Service Tax, to me, requiring to furnish the last 5 years Balance Sheet, Profit & Loss A/c, Bank Statement, TDS certificate, Work Order, etc. In this case I meet my consultant to sort out the problem, then he approached to the Superintendent with all relevant documents, the Superintendent told him that, I have violated the general rule of Service Tax and have registered too late. Hence, I have to pay the due service tax because I have crossed the threshold limit in F.Y. 2012-2013, have to pay the Service Tax which will be about 12.36% of 35 Lakh.
Under such circumstances please provide me reasonable answer that what is the solution for this, my pleader contended that the I have not collected service tax from the employer then how can I pay such huge amount.
Is there any Judgement or reference in this regard.
Thank You to all experts.
Please reply.
Neeraj Kumar Giri
05 July 2014 at 00:33
Dear Experts,
Kindly give your reply:
One case is of a social worker who was engaged in social work of the society as well as he use to fight against illegal activity in society, in 2002 he was shoot dead by some anti socialist element, and the Police investigated and made some arrest of local proclaimed criminals and made investigation,but police fails to complete investigation, till now Police have not submitted charge sheet as well as the prosecution have fails to prove the charge upon the alleged accused, who were sheltered by some person having political clout pointed by the family members.As such it is now 2014 according to section Crpc there is no time limit prescribe for submission of charge sheet, My question is can the victim family appoint a addition advocate to assist prosecution lawyer, or can the family demand for CBI inquiry upon a ground that, police fails to bring the fact in 12 long years and the apathy and inaction of police made the case weak.
Kindly tell me under what circumstance Court order a Judicial inquiry or High level inquiry.
Thank You.
Neeraj Kumar Giri
01 July 2014 at 01:05
Dear Experts,
Kindly provide me your advice.
One person who is neighbor of the allege victim women & who is charged by a women in Police Station that he has disturb her while she was in her way to home, and he had tried to be vulgar with her. The Police Officer lodge an FIR and investigated the case and charged him under section 354, 506 of IPC. Now the alleged accused person had absconded and consulted a Lawyer for Bail,the bail petition was rejected in District & Session Court, and the Lawyer told him that he will appeal in higher court for his bail. I want to know that section 354 is non-bailable section and in this regard on what ground does the higher court will provide him bail. The High Court has direction for grant of bail to person apprehending arrest, under section 438 Cr.pc but before granting bail what are the material facts should be produce before Hon'rble Judge and does the presence of alleged accused is necessary.
How the Judge will know about the case, Is before granting bail the police have to submit the case diary before High Court.
Please specify in detail about granting of bail. Thank you.
Neeraj Kumar Giri
26 June 2014 at 00:43
Dear Experts,
Kindly advice me upon the case.
One of my friend who is engaged in hardware shop in West Bengal, and the shop is very small and some how he use to survive by the help of the shop, but recently a Notice u/s 66(1) of W.B.VAT ACT-2003 has been served by the Sales Tax Officer, in which it has been demanded to produce Sale Register, Purchase Register, Bill, Invoice, Cash Memo, Balance Sheet & Books of Accounts.
The same has been produced before the Sales Tax Officer and as well as he had registered himself u/s 24 sub section(1)sub clause (b), and after hearing upon the notice u/s 66(1) The Sales Tax Officer was satisfied and dropped the case by marking remarks on the notice by writing that "the case was discussed and the assessee has registered himself under VAT ACT, hence the case is dropped.
Thereafter, again the same officer served a Notice in FORM 4, (Notice calling for objection against imposition of penalty under sub-section(4) of Section 23 or sub-section (2) of section 25 or sub-section (5) of section 40 or sub-section(1) of section 30C or sub section (4) of section 39 or section 101 of the west Bengal Value Added Tax,2003.)
Stating that the assessee have failed to comply with the provision of Section 64, and failed to produce books of Accounts as prescribed u/s 66A read with rule 93A.
Under such circumstances I would like to ask my experts that the same Sales Tax Officer who issued me first Notice u/s 66(1) has himself dropped the case and again he served me another notice u/s 65 & u/s 66A read with rule 93A on the basis of first notice, is it not a form harassment conducted by the Sales Tax Officer, is he not misusing his power of being a Government Employee.
I would like to ask my experts that under this situation can I file a case of Harassment against the Sales Tax Officer.
or what to do to come out from this problem. Please specify with rule and section under particular Law.
Thank You.
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Income tax
EXPERT PLEASE GIVE REPLY.
A SCHOOL TEACHER AT SIKKIM, AND MY SALARY COMES FROM HRDA, AND MY INCOME IS RS. 5 LAKHS PER YEAR. AND NO TDS HAS BEEN DEDUCTED FROM MY SALARY BUT AS PER INCOME TAX LAW MY INCOME IS ABOVE TAXABLE LIMIT.
SO, SHOULD I GIVE MY RETURN PAYING SELF ASSESSMENT TAX OR INCOME EARNED IN SIKKIM IS EXEMPT UNDER SPECIAL ECONOMIC ZONE.
PLEASE TELL ME AS SOON AS POSSIBLE, I BELONGS FROM BIHAR AND POSTED AT SIKKIM AND LAST DATE IS NEAR FOR FILLING OF INCOME TAX RETURN. PLEASE TELL ME UNDER WHICH SECTION ECONOMIC ZONE IS EXEMPT.
HURRY UP. THANKS IN ADVANCE.