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How does one work out the Service Tax liability and pay the same to the Government, in case the customer or a client pays only the value of the service amount, but not the Service Tax amount mentioned in the bill? |
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What is meant by "Completion of Service" as in many situations it is not possible to issue invoices within 14 days of the completion of the service since the exact date of completion of service is difficult to identify? |
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Is the Service Tax payable by the assessee even in cases where his clients [recipient of service] do not pay for the service(s) rendered or when the client pays only a part of the bill raised in this regard? |
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Whether certified copies of invoices can be used for claiming refund, if originals are needed for other statutory purpose; Whether on the basis of single invoice, one can claim proportionate refund for SEZ Unit and balance as cenvat credit? |
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Whether consolidated refund claim under 17/2011-ST can be filed by an entity having more than one SEZ unit and a centralized service tax registration? |
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Whether proportionate amount of service tax paid on shared services that have not been refunded after applying the formula, shall be available to the DTA Units of the entity as cenvat credit? |
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A Developer may not have export turnover; therefore, he cannot get refund of service tax based on the formula provided for shared services in paragraph 2(d) of the notification 17/2011: therefore, it may be explained how a Developer can claim exemption under this notification? |
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Meaning of the expression "total turnover" found in paragraph 2(d) of the notification 17/2011 is not clear: whether it refers to turnover of SEZ Unit or the entity (including DTA and SEZ Unit). This may be clarified? |
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Whether Approval by UAC is necessary, to claim benefit under the Notification? |
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Meaning of the expression - who does not own or carry on any business other than the operations in the SEZ? appearing in paragraph 2(a)(iii) of the notification, which creates a difference between "standalone" and "non-standalone" SEZ Unit/Developer, may be clarified? |
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To claim the refund arising out of service tax paid under section 66A, no proforma is prescribed in the notification; how to claim it? |
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Is there any provision for interest for delayed payment of refunds? |
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What is the "Relevant Date" for the purpose of Refund of Service Tax? |
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What is the procedure for claiming Service Tax refund? |
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Can any adjustment of tax liability be made by an assessee on his own, in cases when Service Tax has been paid in excess? |
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What is the preservation period for service tax records and documents? |
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Is the amount of Service Tax charged from the client compulsorily to be indicated separately in the Bills / Invoices / Challans raised on him? |
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Is there any prescribed format for the Invoice/Bill? |
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Whether issue of Invoice/Bill/Challan is mandatory for Service Tax? |
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Can a Service Tax officer access an assessee's Registered Premises? |
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