CA Satish Sarda

Normal Service tax rate with effect from 1st June 2015 is 14%. However applicable rate is different for many services which may be subject to fulfillment of some conditions. This is mainly due to material value or non-service element included in total value of these services.

Also Read- Service Tax Changes applicable from 01.06.2015

This Chart will provide the effective rates on such services.

Sr No. Taxable service Taxable Value Old Effective Rate up to 31.05.2015 New Rate w.e.f. 01/06/2015 Condition
1 Financial leasing including hire purchase 10% 1.236% 1.4% NIL
2 Transport of goods by rail 30% 3.708% 4.2% NIL
3 Transport of passengers with or without accompanied belonging by rail 30% 3.708% 4.2% NIL
4 Supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any place specially arranged for organizing a function) together with renting of such premises 70% 8.652% 9.8% Note(i)
5 Transport of passengers by air, with or without   accompanied belongings 40% 4.944% 5.6% Note(ii)
6 Renting of hotels , inns, guest houses, clubs, campsites, or other commercial places meant for residential or lodging purposes 60% 7.416% 8.4% Note(ii)
7 Services of goods transport agency 30% 3.708% 4.2% Note(iii)
8 Renting of any motor vehicle designed to carry passengers 40% 4.944% 5.6% Note(iii)
9 Transport of goods in vessel 30% 3.708% 4.2% Note(iii)
10 (i)           Tour service –package tour 25% 3.09% 3.5% Note(iii)&(iv)
(ii)         Tour service –service solely of arranging or booking accommodation for any person in relation to a tour 10% 1.236% 1.4% Note(iii), (v)&(vi)
(iii)       Tour service – simple tour services 40% 4.944% 5.6% Note(iii)&(iv)
11 Construction of a complex , building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly
(i)           for a residential unit having carpet area upto 2000 square feet and the amount charged is less than rupees one crore 25% 3.09% 3.5% Note (vii)&(viii)
(ii)         for other than (i) above 30% 3.708% 4.2% Note (vii)&(viii)

Note:

(i) cenvat  credit on any goods classifiable under  chapters  1 to 22 of Central Excise Tariff  Act,1985 used for providing the taxable service, has not been taken.

(ii) cenvat credit on inputs and capital goods, used for providing the taxable service , has not been taken .

(iii)  cenvat credit on inputs, capital goods and input services , used for providing the taxable service, has not been taken .

(iv)  The bill issued for this purpose indicates that it is inclusive of charges for such a tour.

(v) The invoice bill or challan issued indicates that it is towards the charges for such accommodation.

(vi) This exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, only includes the service charges for arranging or booking accommodation for any person and does not include the cost of such accommodation.

(vii) Cenvat credits on inputs used for providing the taxable service has not been taken.

(viii) The value of land is included in the amount charged from the service receiver.

Sr no Taxable service Taxable Portion of Total Value Old Effective Rate up to 31.05.2015 New Rate w.e.f. 01/06/2015
12 Types of works contracts
(i) Execution of original works 40% 4.944% 5.6%
(ii) In cases not covered above including maintenance or repair or reconditioning or restoration or servicing or any goods 70% 8.652% 9.8%
(iii)Other works including maintenance, repair , completion and finishing services such as glazing , plastering, floor and wall tilling , installation of electrical fittings of an immovable property 70% 8.652% 9.8%

Notes:

(i) “total amount” means the sum total of the gross amount charged for the works contract and the fair market value of all goods and services supplied in or in relation to the execution of the works contract, whether or not supplied under the same contract , after deducting (i)the amount charged for such goods or services , if any and (ii)the value added tax or sales tax ,if any , levied thereon.

(ii) The fair market value of goods and services so supplied may be determined in accordance with the generally accepted accounting principles.

(iii) cenvat credit of duty of excise paid on any inputs , used in or in relation to the said works contract is not allowable.

Sr No Taxable service Taxable Portion of Total Value Old Effective Rate up to 31.05.2015 New Rate w.e.f. 01/06/2015
13 Supply of food and drinks in restaurant or outdoor catering
(i)  Service provided by Restaurants 40% 4.944% 5.6%
(ii)  Services provided by outdoor caterer 60% 7.416% 8.4%

 Notes:

(i) “Total amount” means the sum total of the gross amount charged and fair market value of all goods and services supplied in or in relation to the supply of food or any other article of human consumption or any other drink (whether or not in intoxicating), whether or not supplied under the same contract or any other contract, after deducting (i) the amount charged for such goods or services, if any and (ii) the value added tax or sales tax, if any, levied thereon.

(ii) The fair market value of goods and services so supplied may be determined in accordance with the generally accepted accounting principles.

(iii)    cenvat credit of duties or cess paid on any goods classifiable under chapter 1 to 22 of the central excise tariff act, 1985 is not allowable.

Sr. No. Taxable service Old Effective Rate up to 31.05.2015 New Rate w.e.f. 01/06/2015
14 Booking of air tickets by air travel agent
(i) Domestic booking 0.60% Of Basic Fare 0.70% Of Basic Fare
(ii) International Booking 1.20% of Basic Fare 1.40% of Basic Fare
15 Life insurance service
First year 3%  of Premium Charged 3.5% of Premium Charged
Subsequent year 1.50%  of Premium Charged 1.75% of Premium Charged
16 Money changing service
(i) Gross amount of currency exchanged for an amount upto Rs. 100,000 0.12% of gross amount of currency exchanged(min.Rs.30) – 0.14% or Minimum Rs. 35/-
(ii) Gross amount of currency exchanged for an amount of rupees exceeding Rs. 100,000 and up to Rs. 10,00,000 Rs.120 + 0.06% of gross amount exceeding 1 lakh Rs. 140 + 0.07% of gross amount exceeding 1 lakh
(iii)  Gross amount of currency exchanged for an amount of rupees exceeding Rs. 10,00,000 Rs.660 + 0.012% of gross amount exceeding 10 lakhs (max. Rs.6000) Rs. 770 + 0.014% of gross amount exceeding 10 lakhs (max. Rs.7000
17 Service provided by Lottery distributor and selling agent
a)      If the lottery or lottery scheme is one where the guaranteed prize payout is more than 80% Rs. 7,000 on every Rs. 10 Lakh or part of Rs. 10 Lakh of aggregate face value of lottery tickets printed by the organizing State for a draw. Rs. 8,200 on every Rs. 10 Lakh or part of Rs. 10 Lakh of aggregate face value of lottery tickets printed by the organizing State for a draw.
b)      If the lottery or lottery scheme is one where the guaranteed prize payout is less than 80% Rs. 11,000 on every Rs. 10 Lakh or part of Rs. 10 Lakh of aggregate face value of lottery tickets printed by the organizing State for a draw Rs. 12,800 on every Rs. 10 Lakh or part of Rs. 10 Lakh of aggregate face value of lottery tickets printed by the organizing State for a draw

(Author is a Past Chairman-Nagpur Branch of ICAI and is a Practicing Chartered Accountant)

Read Other Articles of CA Satish Sarda

(Article was first published on 27.05.2015 and republished with certain amendments to make it more useful for our readers.)

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132 responses to “Service Tax Rates chart from 01/06/2015”

  1. Rakesh Sharma M-09818237125 says:

    I want to open current account in Bank for fresh /new company and also want to apply service Tex , pan no etc.
    can you advice me for the same

  2. sanjay kumar says:

    Hiring of Dumper for Transpiration of Ore kindly inform services tax rate

  3. sanjay kumar says:

    Hiring of Dumper for Transpiration of Ore rate of services tax pleases confirm

  4. MAULIK PRAJAPATI says:

    Dear Sir,

    What % service tax can charged on Outdoor Catering….?????

  5. k gurumoorthy says:

    can we be educated on service tax for facility management services.they remploy manpower pay pf esi etc.can the total labour wages paid can be deducted from the service value and balance alone can be taxed

  6. Kamal Das says:

    Can anyone tell me.what is the rate % of ST in subject to renting of a vehicle for official tour purpose.

  7. Kamal Kumar Soni says:

    Respected Sir,

    In the matter I respectfully submit that -;

    2:25 PM (1 hour ago)

    1. I have recently purchased a residential flat in Royal Greens Phase II on

    25.02.2016.

    2. The said residential flat is ready to move and construction of the flat

    /tower is compeleted well before agreement date i. e. 17.12.2015.

    3.Builder has issued complation certificate to me and my financer Bank.

    4. Builder has already applied to JDA for ADHIWAS PRAMAN PATRA in the month

    of July 2015, it means that construction was completed before July 2015. On

    site the flats are ready to use and completed as per builders plan.

    5. Builder M/s Joy Syndicate & enclave Private Limited having PAN NO.

    AAACE5910E is forced me for payment of Service Tax on the completed

    Residential Flat and collected Rs. 1,45,000/- as service tax.

    6. I have requested them to show me the ruling of Service Tax, but they are

    saying that service tax is chargeable on the flats whethe these are under

    construction or completed.

    7. As per the rules Service Tax is chargeable only on under construction

    Flats / Projects and it is not chargeable on completed flats.

    I therefore, respectfully, request you to kindly clarify the Status of

    Applicability of Service Tax on Completed Residential Flats, so that I can

    put my case strongly before the builder.

    With Regards

    Yours Faithfully

    Kamal Kumar Soni

    9413729534

    • pradip gogoi says:

      Similar case with me. I have booked an underconstruction flat and builder is asking 14.5-percent services tax and vat with each installment being paid. Is it correct, plz reply

  8. ajay sharma says:

    sir mere pass himfed govt ki ak shop lease per hai jis ka rent 14000 per month hai o ak washing center hai main us ka kitna service tex pay kerun ga
    plz replay me

  9. Teja says:

    Sir is Service Tax @ 14.5% is applicable to Business carrying out servicing of vehicles?

  10. Nagaraj says:

    Hi,

    What would be the service tax on Real Estate broker payout.

  11. Nagaraj says:

    Hi,

    What would be the service tax on Real Estate broker payout. Why would this required.

  12. Babita Roy says:

    I am Purchasing a Ready to move duplex in a township at Bhopal. Basic price is 75.90. Agreement date is on 3.11.2015. Builder issued a Ready for possession letter of 3.11.2015. Paid full amount + copy of Bank cheque of 60 lakh builder is charging 3.625 % service tax + 2% vat.

    Can u please clarify how much tax should I pay to builder.

    regards,

    Babita Roy

  13. KAUSHIK ROY says:

    Sir,
    Wheather the Building Materials & Labour Cost are charble to service tax, when it is supplied to any Builder or any Construction Co. What will be abetment & proper service tax rate which is chargeable to the supplier.

  14. S P Kundu says:

    Sir i am purchasing a new residential flat on 7/10/2015 at the adjucent in kolkata @ Rs. 1841400/- and valuation the said flat @ Rs. 2100870/-

    what is efective rate of service tax and how many ST Amount paid by me ?

  15. Rupesh SudhirLakde says:

    Dear Sir,
    We have given service tax of 3.09% on 50000/- i.e 1545/-June’15.
    But now our builder is saying that rate of Service tax is increased from 3.09% to 14% and asking to pay the differential amount of Rs. 5455/-.

    Can you please confirm the actual service tax liability to me.

    Regards,
    Rupesh Lakde
    9922943101

    • Babita Roy says:

      Very good article. Questions raised by the people are also interesting. IF answers are also there after each quesion it would be beneficial to every one.

      Regards,
      Babita Roy

    • sanjay kumar das says:

      Its totally wrong. think is the amount of service tax has been increased but you can avail 75% abatement there and you need to pay only 3.50 on Bsp, EDC, IDC, Car parking but if you have the facility like PLC and Club membership fees, then you have to pay 14% service tax on PLC and Club membership amount

  16. rajendra pathak says:

    what is service tax rate and abatement percentage of supply of tangible goods service. please tell me as early as possible.

  17. vijay says:

    Dear sir,
    I am a building civil construction contractor taking works contract for my clients. Am I liable to pay service tax for undertaking house construction for my client. Its a single house for my clients own occupation. Please help as there is a lot of confusion and disagreement regarding it.
    Thank u
    Looking forward to your reply
    Vijay

  18. Deepka says:

    what is the service tax rate and abatement in case of beauty parlour ????????

  19. Z Anand says:

    Printing contractors serives tax aplicable and what is services tax accounting

  20. chandan kumar says:

    sir my works contract bill amount 7232317 and tds 144643 wct 289285 secruti 180803
    pay amount 6617394 date 25.09.2015 provied the service tax rates

  21. rajesh j shah says:

    what rate of workcontact
    my client is builder
    so please give proper ser tax .
    my knowledge ser tax 5.6 of toal running bill

    so please reply urgently
    Rajesh j shah
    9825050376

  22. MUKUL SOVANI says:

    will service tax applicable if room rent is below 1000/-

  23. NAVIN J. MOMAYA says:

    N J Momaya Says:

    I have Rented My Office from July 2015. on rent amount I have to pay service tax. What will be Rate of Service Tax and under which catagory and code no.

    Reply

  24. Pinal says:

    Dear Sir,
    a company need to register for Service Tax once reach beyond Income of Rs 1000000/-. For Ex. company is working since 01.04.2015 and now reach to 12 lakhs. for previous income service tax was not charged in Invoice. so, now if i register for service tax on which income i need to pay Service Tax?

  25. jayant joshi says:

    Sir,
    We are hiring the Security Services from Proprietory Firm, let me the know how contractor raise Invoice along with service Tax and what will be the account procedure in my end

  26. Sanket Raut says:

    Let me know service tax rate with abatement for carry passengers by taxi.

  27. RP LAKSHUMAIAH says:

    Dear Sir,
    Let me know Service tax threshold limit on legal charges and professional & consultancy charges for the f.y: 2015-16

  28. MANOJ KUMAR DHAL says:

    Dear sir,

    I worked in a auto company,we install CCTV in our company so Plz tell me CCTV camera installation service tax credit available or not.

    Regards
    Manoj Dhal

  29. balbhadra says:

    What is percentage of service tax on car repairment

  30. hemant says:

    service tax on rent a cab
    service provider- individual
    service receiver- gujarat govt.

  31. kiran says:

    I want to know what is service tax rate for one of my client, He is providing the service for eg: he is booking a Hotel rooms for his client. so what is the Service tax rates

  32. V Vinodkumar says:

    one of my client is a works contractor and he is executing layout formation works to the co-operative society i want to know the rate of service tax applicable for this and what will be the rate of Service tax if he execute the same works to Private Limited company.

    Regards

    V.Vinodkumar

  33. Kolli Srinivasa Rao says:

    Sir, Please advice me in the following:-

    1. I have paid service Tax of 4.944 on under construction flat during the year
    2. Whether the same amount comes under Income Tax Rebate, where can I show the amount in ITR-1 for availing Income Tax rebate

  34. Umesh Goyal says:

    Dear Sir,

    Please let us confirm regarding cenvat credit of Transport goods by Rail, As per notification letter of 4/2015 we can not take any cenvat credit but as per notification 01/06/2015 not confirmed and please let us know can i take cenvat credit from 01/06/2015 because accordingly your quote (2 Transport of goods by rail 30% 3.708% 4.2% NIL) we are confused now please confirm it.

    Thanks

  35. ishan jethani says:

    I m a contractor at MES . I just want to know that at which praportion against the contract the serice tax is effective , n how many percent .

    Please give me full detail

  36. O. P. Poddar says:

    Sir,
    Apartment Owners Associations needs to pay the Service Tax on the amount they collect in advance for whole 1 (one) year?o
    Whether the Service Tax is liable to be charged on Maintenance Charges by the Association to the Government Authority since the amount is going to paid to the Agency who is providing these services to the Apartments. Individual have to pay their liability why the Association needs to deposit the Service tax when they are collecting from the end users that is the Service provider on contract basis to the Resident?
    Please clarify and reply soon.

    Regards
    O.P. Poddar

  37. Rajkumar Salunke says:

    How to calculate service tax for mangal karayalaya

  38. Eish Juneja says:

    Respected Sir/Madam,

    I am running a Computer Institute.
    I Teach so many Computer Courses (Like – BASIC, Designing, Tally etc)
    I also work on govt projects (Skill Development Courses)

    I receive two type of Income
    1. Through Government (Which is Service Tax Exempted)
    2. Through General Student

    Please tell me that My Income will be taxable or not
    If sum of Total Income cross 10 Lack

    thanks

  39. G selvan says:

    Dear Sir,

    I have one doubt please clarify on that, we are manufacture Excise unit, now we are going to construct additional building in contract basis. the contracter make service tax in his bill the rate of tax is like this ( for example total value of bill rs. 100000.00 40% of the value he was billed the service tax like 40000.00 @ 14% Rs. 5600.00 50% 0f the service tax amount he was claimed to us Rs. 2800.00 The total Bill amount is Rs. 100000.00 + Rs 2800- st = 102800/- is it correct method of ST pls explain on that

  40. M.MURALI DHARAN says:

    Any Changes in works contractor service labour works 100% service tax payable service receiver please confirm.

  41. Deepa says:

    Dear CA Satish Sarda Ji,

    I have a question.

    I have purchased under construction flat in Mulund, Mumbai in Oct 2012. The flat cost is Rs 1.45 crore and the carpet area of the flat is 1215 sq ft.

    I have made part payment in Oct 2012 and was charged Service Tax @ 3.09% . Another part payment made in Apr2013 was charged @ 3.708%. Please advise if this is correct as this excludes residential property.

    C. Abatement
    5. The abatement available under S. No 12 of notification 26/2012-ST dated June 20, 2012 for construction of a complex, building, civil structures etc. is being reduced from the existing 75% to 70% for construction other than residential properties having a carpet area up to 2000 sq ft or where the amount charged is less than Rs 1 crore. This will come into effect from March 1, 2013.

    Additionally the builder has charged me Service Tax @ 12.36% for the following payments made by us towards charges / deposits which is normally due on completion. Please advise if this is correct. I understand service tax cannot be collected on maintenance charges. Appreciate your guidance.

    CLUBHOUSE MEMBERSHIP FEES Rs 370000
    SOCIETY FORMATION CHARGES Rs 2500
    MAINTENANCE OUTGOING CHARGES (18 MONTHS DEPOSIT) Rs 166500
    INFRASTRUCTURE CHARGES Rs 370000

  42. vinay tripathi says:

    sir,
    my work is data entry through manpower
    so what is my current service tax pls help me.

  43. Avishek says:

    Hi,

    Apology for asking a amateur question. I would need your help to understand what does the Taxable value mean here, is it the X% of the total billed amount? And also will service tax be applicable for purchase where service is not provided like sale of software or hardware?

    Thank you for sharing the knowledge.

    Regards,
    Avi

  44. rajesh D. says:

    sir i have given a contract of Air Condition maintenance & services of AMC. sir pl. give me a suggestion reg. service tax who will pay 100% service tax. service provide Or service receiver.

    rajesh

  45. Kamal fatwani says:

    Sir, I m looking for a garments manufacturing business, please advice what service tax rate be charged

  46. seshu says:

    I WANT TO KNOW THE NEW RATE OF SERVICE TAX ON ADVERTISING PRINT MEDIA

  47. Nikhil says:

    Dear sir,

    I want to know is hire (monthly) basis transporter applicable TDS Or Services Tax

    That also rate of tax

    Regards
    Nikhil

  48. Manoj Mishra says:

    Dear Sir

    I WANT TO KNOW THE EXISTING RATE OF SERVICE TAX ON FABRICATION WORK RATE CHART .

    Regards
    Manoj Mishra
    9059708346

  49. S.C.Singla says:

    Sir,
    Builder charged the service tax on each and every payment till possession. If the flat brought in resale can builder charge service tax @ 14% on transfer fee. Pleas reply.

  50. Mukesh KHANDELWAL says:

    sir please let us know weather govt road maintenance and construction for pwd pradanmatri roads are taxble and if yes what is the tax rate

  51. Sunil says:

    Service Tax is Applicable on Electronic Media ??? IF yes then can i get a reference of that..

    Thanks
    Sunil

  52. rajesh kr says:

    Dear Sir,

    What should service tax and vat (in percentage) on comprehensive annual maintenance work contract for audio visual equipment.(repairing, maintenance, service)

    How many percentage we raise to service tax on AMC basic amount and how many percentage we raise vat on AMC basic amount.

    Please help me..

    Regard

    Rajesh Kr

  53. magimeraj says:

    dear respected sir,

    is it applicable for excise tax on manufacture of spun pipes, boom pipes if applicable how much rate of tax sir…

  54. shailesh says:

    sir i perched a house by builder i will paid 5,25000 so i want sir what service tex i will paid on this house cost please give me answer

  55. Mohan Karia says:

    Sir,

    Services relating to Agriculture falls under negative list Hence loading/unloading/storage of chick peas is exempted from Service Tax or otherwise ?

  56. Mahesh Makhijani says:

    A V Raghava Rao : W.E.F 01 April 2015 under reverse charge effectively for motor vehicle under non abated value service provider has to pay 50% .
    But payment has to be made after claiming abatement of 60%.

  57. Mahesh Makhijani says:

    A V Raghava Rao : Yes W.E.F 01 April 2015 under reverse charge effectively for motor vehicle under non abated value service provider has to pay 50% .
    But payment has to be made after claiming abatement of 60%.

  58. c.a. vivek tayal says:

    which items was covered under foodstuff which was exempt from service tax payment of freight.

  59. c.a. vivek tayal says:

    sir,
    what is the position regarding payment of service tax, if one of our client is dealing in sugar wholesale dealing. and if one of our client is dealing in sugar wholesale trading as well as in iron trading not registered with excise department.

  60. Praveena says:

    what is the meaning of Execution of original works is it applies for electrical contractor also or not & at what rate S Tax.

    How much S Tax has to be pd for Govt projects carrying out elect work. Also in composition if the project is under competition and service portion is only 10% & Vat 8% then what will be Taxable part. pl confirm

  61. Shiv Sharma says:

    We are register unit under Central Excise & removing our product in the below mentioned procedure and paying the Service tax of outward GTA,as

    (A). Fright Prepaid Basis Invoice: Ass Value of Invoice + Excise + VAT/CST + Fright = Total Invoice Value.

    (B) Depot Sales Invoice: Ass value of Invoice + Fright + Excise + CST/FORM = Total Invoice Value.

    (C) Fright Paid Basis Invoice: Ass Value of Invoice ( Including Fright) + Excise + VAT/CST = Total Invoice Value..

    (D) Fright on Merchant Exporter: In such type sale, we have considered the Sales Value, Delivery at port including Fright.

    With reference to the Board Circular No.988/12/2014 dt. 20.10.2014 & 999/6/2015 dt. 28.02.2015. Kindly give your valuable comment, Cenvat credit is eligible on outward fright in these type sales (Domestic/Export).

    Kindly give your valuable comment on the above issue

  62. jagdeep says:

    Credit note issue in the month of June’15 aganist May’15. what rate of service tax will be applicable at the time of issuing the credit note.

  63. nanda says:

    Break-up for 14% service tax…

    Dont select primary and secondary education cess..
    Select only the main code..

    We paid like that..hope it is right??
    – See more at: https://taxguru.in/service-tax/effective-service-tax-rates-applicable-01062015.html#sthash.u84LYFgh.dpuf

  64. K.Kumaravel says:

    Service tax rates – break-up for 14%..

    While making payment, do not select primary & education cess..select only main accounting code and then pay the full amount..we paid today like that..

    Hope, it is right?

  65. K.Kumaravel says:

    Break-up for 14% service tax…

    Dont select primary and secondary education cess..
    Select only the main code..

    We paid like that..hope it is right??

  66. hemanath says:

    Dear to all

    help me out, how to make the payment in online

    Thanks and Regards
    Hemanath

  67. hemanath says:

    Dear to all

    Gud Morning

    Dear sir,i want to know what is break up 14% of service tax

    before we have 12.36%,i will make the payment like 12% Basic 2% Higher Edcu and 1% Sec

    kindly tell in 14%, how can i make the make in online

    Thanks and regards
    Hemanath

  68. Rina Tagore says:

    I have a proprietorship firm. If we raise a bill in the month of june for Rs. 1 lac, the service tax paid is Rs. 14000. If the payee does not pay me the amount before 30th June i.e. Rs. 1,14,000.
    Will I have to pay the service tax of Rs. 14000 on 5th July.

  69. s k majumdar says:

    .

    Respected, Sir please send under noted information
    1. Is Rail way repair maintenance of building, road , sanitary, painting, white washing
    in service building, residential colony, circulating area are covered for service tax.
    2. is there different rule for service building and residential colony and rail way tanning institute, rest house, etc.
    3. what rate of service tax applicable
    4. from which date service tax is payable
    please note that the work involve in addition and alteration, new addition.
    thanking and regards . s k majumdar

  70. SARBJEET SINGH says:

    please tell me about service tax on non a.c resturant whether exempt or not

  71. PARVEEN KUMAR says:

    Dear Sir,
    I have question regarding service tax on handling charges which was previously charged @ 3.09 % what will be the rate w.e.f 1/6/2015. sir we are the carrying and forwarding agent of Indian Oil Corporation.

  72. PARVEEN KUMAR says:

    Respected Sir,
    I want to know if the service provided in the month of may 2015 what will be rate of service tax and what is rate of service tax on handling charges which was 3.09%
    Area Manager
    Himfed Una
    09459081526

  73. swapna says:

    Dear sir,

    Plz telling that details in service tax 14% codes & intereset codes.

  74. sireesh kumar says:

    Please send service Tax changes from 01-06-2015 GO to Municipality.

  75. adv manish chaudhary says:

    GOOD EVENING EVERY ONE

    Dear sir,i want to know what is break up 14% of service tax
    9319596262

  76. Sarvesh Sonker says:

    what will be service tax rates for work contract services like civil construction and civil foundation work.

    Explain through an example.

  77. k s chetty says:

    whether an individual paying trans portion directly to driver is liable to pay service tax

  78. MOHAMMAD says:

    I WANT TO KNOW THE EXISTING RATE OF SERVICE TAX ON ADVERTISING PRINT MEDIA

  79. Abhishek kumar jha says:

    GOOD AFTER NOON EVERY ONE

    Dear sir,i want to know what is break up 14% of service tax

  80. Pabba Rakesh says:

    what is the new rate of service tax on Chit Funds? and previously it has on taxable portion is 70% of amount in the new policy it has same or it changed? and i heard that if the foreman commission when exceeds 10 lakhs in year then service tax applicable is it right and their is any change please intimate

  81. Kiran B. Salunke says:

    how much Service tax is required to pay to Developer on 1.1 crore amount paid before 01/06/2015?

  82. Kiran B. Salunke says:

    If the cost of purchased flat in Mumbai is 1.6 crore and 1.1 crore is paid before 1/06/2015, How much service tax is required to be paid to Developer or construction company?

  83. Pritesh says:

    If the property agreement has happened in the month of May 2015 for property duly constructed however without OC/CC, then service tax will be due as per rate applicable in the month of May 2015 or actual payment date that is in June 2015.

  84. Service Tax Rate 15 - 16 says:

    Dear Sir,

    I am working in goods transport and want to know present service tax rate w.e.f. from 1.6.2015

    Thanking you

    Yours faithfully
    Anil Singh

  85. RAJESH KHEMESARA says:

    sir,Renting of any motor vehicle designed to carry passengers – was 50% under reverse charge mechanism w.e.f. 01.10.14 now it is reduce from 50 to 40% ?

  86. arun says:

    dear sir,

    I have stayed on last month on lodge at Bangalore… on that day they will charged Rs.500 per day….
    now tax will be increased w.e.f 1.6.2015 what price they will charge at present….
    plz clarify me…

  87. santosh says:

    What is the breakup for 5.6% Service Tax

  88. santosh says:

    worrks contract service tax byffercation 5.60% Cess Amt & Secd. Edu. cess amt ??

  89. Roxana says:

    Can you please guide me whether a registered public trust is liable to charge service tax for providing facility for lodging in their Dharamshala; and then pay in the govt treasury.

  90. kumar says:

    Could you please clarify whether the amendment to ST also on ‘Reimbursement of Expenses’ chargeable/claimed from clients has been given effect to or not. If so from when. Any notification has been issued by the Govt.of India in this regard ?

  91. mahi negi says:

    Dear sir,
    Thank,s
    The abatement on transport of goods by rail is also subject to condition (iii) cenvat credit on inputs, capital goods and input services , used for providing the taxable service, has not been taken.
    Please reconfirm.

  92. Prashant Yeolekar says:

    Dear sir

    Thank you for updating on service tax this is very important and helpful for me –

  93. Prashant Yeolekar says:

    Dear Sir

    Thank you for updating on service tax this is very important and helpful for me.

  94. CA ANUPAM SHARMA says:

    Thanks sir , really very very good article .. it help lot of CAs in daily working .

  95. CA ANUPAM SHARMA says:

    Thanks sir , really very very good article ..

  96. Savithri says:

    Sir/Madam,

    Please let me know the Service tax rate for works contract services

    Thanks
    Savithri.

  97. J P Yadav says:

    Good Article
    Dear sir thank you for updating on service tax this is very important and helpful for me.

  98. Saleem says:

    what is the service tax for salon & spa bill? either 5.6%
    or 14%…

  99. sanketh says:

    Hello,

    What is effective service tax rate of Empty trailor transport in case of CNF agent which was charged previously @ 3.09% is it 3.5% or 4.2%?

    Thanks & Regards

  100. NAINDEEP says:

    i have received bill of rent amt 131583 net amount is 115000 & service tax charged on it 16583 i.e14.42% i am not understanding why its charged 14.42

  101. Raju kumar says:

    Now , service tax rate incremental is disastrous for aam public, it is anticipated but not good.
    people hope for good days but it would be worse to aam aadmi,
    how to expect elected government who shall do better for aam aadmi, all hope flow with water.
    few implemented policies as pradhan mantri jan dhan yoajan, insurance security nothing to aam aadmi for living their below par standard live.
    only one slogan for every “”do the present lives not dead “”
    what meant of those policies if person not avail any benefit in living.
    it means do the good and face the bad, totally shameful for any government who govern,

    why we elect, it’s a question mark for every party.
    they nothing do for aam public.

    good bye dear all.

  102. Bansode Vijay says:

    Please Give Per Consignment Abatement Exemption for Goods Transport Agency by Road

  103. RAVI says:

    What is the breakup for 5.6% Service Tax

  104. K Suresh says:

    service tax leval very High all goods rate increseing what solustion

  105. Ramesh Shinde says:

    Is Service Tax applicable on cancellation income?

    If Hotel is collecting cancellation charges from customer towards cancellation of advance Room Booking.

    please share notification / Circular for the same.

  106. bvkrishnarao says:

    regards
    KRISHNARAO

  107. bvkrishnarao says:

    THANKS FOR UP DATE OF SERVICE TAX RATE

    krishnarao

  108. Rathy says:

    Hi D K
    Security services & Man power supply is now changed to reverse charge mechanism if the service is provided by individual / huf / partnership to a body corporate

  109. SHANKARA NARAYANA says:

    Dear Mr. Satish Dardanelles.
    Thanks for your efforts in bringing out this articles to help us. It is very helpful for every one I am Very great full to you sir.

  110. D K says:

    Respected Sir
    help me out from rate of Service Tax from 01-06-2015
    we are running of Labour contract presently charging of Rate 12.36%
    01.06.2015 what is rate of Tax ?

    Thanks
    Regards

    D K

  111. mangesh says:

    thanks for such a useful article,help me out from rate of Service Tax from 01-06-2015
    we are running of Security Manpower suppliers to organisation.
    what will be the service tax on manpower services provider?

  112. vijul says:

    I am contractor in cpwd (central public work department) i am applicable
    for service tax

  113. Pramod Thakar says:

    Thanks for very useful information sharing.

    Thank you verymuch.

    Pl. highlite on Reverse mechanisum point also

    Regards,

  114. Ghanshyam says:

    Sir tell me room in hotel how much service tax applicable ,restrorent

  115. Jagdish Sharma says:

    what will be the service tax on cargo handling and supply of tangible goods w.e.f. 01/06/2015. Is applicable on service rendered from 01/06/2015 or bill issued from 01/06/2015?

  116. K.Ganesan, Tax Consultant says:

    Sir,

    Any Changes in Manpower Supply ie. security services

  117. S K Rathi says:

    Greeting

    Thank you for publishing the new service tax rates. This is will help people
    to know the rates for there day today business activities.
    Regards

  118. Babu says:

    useful article

  119. AVINASH says:

    what will be Service tax on renting for office / commercial use. Swatch Bharat tax is extra or included ? Please clarify

  120. PREM KUMAR says:

    Sir

    help me out from rate of Service Tax from 01-06-2015
    we are running of Tours & Travels and contract carriage of Private employees pick up & Drop presently charging of Rate 4.944%
    01.06.2015 what is rate of Tax ?

    thanks
    Prem

  121. SUNDER VERMA says:

    Dear sir thank you for updating on service tax this is very important and helpful for me.

    Regards

  122. Mukesh Agarwal says:

    The abatement on transport of goods by rail is also subject to condition (iii) cenvat credit on inputs, capital goods and input services , used for providing the taxable service, has not been taken.

    Please reconfirm.

    Thanks

  123. Ashish says:

    Sir,

    thanks for such a useful article. just one doubt in first chart in notes what does: (ii) cenvat credit on inputs and capital goods, used for providing the taxable service, [has not been taken] means. does it means CENVAT credit is not allowed in this condition.

  124. CA Suresh Kumar Rathi says:

    Good Article

  125. Saty Narayan Prasad says:

    Dear CA Satish Sarda Ji,

    I have a question (May be it is not important), but it affects a very large economic player segment i.e. Reality Sector specifically Residential Construction Complex Sector.
    Although, this segment has not been categorized as an industry or infrastructure sector and has been deprived due respect from the Government, but the Revenue Authorities are milking Service Tax from this segment like anything.

    Units are booked at the launch stage of any project and amounts started flowing to the developer.
    As soon as money comes, Service Tax liability get arisen, therefore, developer also resort to collect Service Tax (ST) separately as trusty for the government.

    Services are in fact “to be provided mode” only, there is no delivery of services, but ST are made due and collected.

    Is this not an :Unjust enrichment” case of Revenue?

    Till the proposed unit are get completed, every money paid by a buyer are in nature of Advance towards the funding of construction service. Yes, a buyer becomes bound to pay as per terms of agreement towards the funding of incremental construction, but till the completion of the unit (not the project), all constructions are in developers’ account only and not in the buyers’ account.

    Then, how the Revenue Authority may ask a developer to pay service tax on due basis as per the date or event stipulated in an agreement to sale contract?

    Isn’t it a case of double deeming of an action?
    First, Construction has been deemed a service.
    Then, delivery of service is also being deemed as there arises a right to demand funds from buyers for construction?

    Is such lynching activity is legal and constitutional?

    Please, do correction if found error in appropriate wording.

    • RP LAKSHUMAIAH says:

      Dear Sir,

      Let me know Service tax threshold limit on legal charges and professional & consultancy charges for the f.y: 2015-16

  126. A V Raghava Rao says:

    In case of renting of motor vehicle designed to carry passengers, I hope abatement has been reduced to 50% and hence taxable value to be considered as 50%. Thereby effective rate works out to 7%. Please confirm.

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