Interview Questions.

Q1. What Will Be "ordinary Place Of Residence" Of A Body Corporate?

Usual Place of Residence, with regards to a body corporate, means the place wherein it's miles included or otherwise legally constituted. (Ref.: Explanation 2 to sub-segment 2 of Section 66A of the Finance Act,1994.)

Q2. Which Banks Provide The Facility Of E-fee Of Service Tax?

The following banks provide e-price facility:

Allahabad Bank All Commissionerates

Bank of Baroda All Commissionerates

Bank of India All Commissionerates

Bank of Maharashtra All Commissionerates

Canara Bank All Commissionerates

Central Bank All Commissionerates

Q3. Are There Any Statutory Documents Prescribed By The Government Such As Specified Invoice Proforma, Specified Registers Etc. For Use By The Service Providers?

There aren't any precise statutory information which ought to be maintained by way of a Service Tax assessee. The records including automatic facts, if any, which are being maintained by an assessee on his very own or as required underneath every other law in force, which include Income Tax, Sales Tax and so on. Are suitable for the motive of Service Tax - (Rule five(1) of the Service Tax Rules, 1994).

Q4. Whether Cleaning Of Export Cargo By Fumigation Is Taxable Under "cleansing Services"?

No. Fumigation of export cargo such as agricultural/horticultural produce, whether or not loaded into packing containers or in any other case, does not satisfy the statutory definition of "cleansing activity" under Section 65(24b) of the Finance Act, 199@Further the cleaning of the boxes used for exporting the cargo also are exempted from the scope of cleaning offerings.

Q5. Can The Department Modify The Value Determined By The Service Provider?

The Central Excise Officer is empowered to verify the accuracy of any data provided or record offered for valuation.

If the cost adopted via the Service Tax assesses isn't always appropriate according with the statute, the officer shall difficulty a show reason observe (SCN) presenting to determine the price as consistent with the law.

The SCN would be decided after presenting reasonable possibility of being heard to the assesses.

Q6. Can Service Tax Show Cause Notice Be Waived?

Where any carrier tax has no longer been levied or paid or has been quick-levied or quick-paid or erroneously refunded, the character chargeable with the provider tax, or the person to whom such tax refund has erroneously been made, may additionally pay the quantity of such service tax on the basis of his very own ascertainment thereof, or on the idea of tax ascertained by way of a Central Excise/Service Tax Officer before provider of word on him and tell the Central Excise/Service Tax Officer of such fee in writing.

Q7. If Export Proceeds Are Received In Indian Currency, Will It Be Denied Export Benefit?

If export proceeds are acquired in Indian forex, no export advantages shall be to be had.

[Ref. Rule 3(2)(b) of Export of Service Rules, 2005].

Q8. When Paid By Cheque, Which Date Will Be Treated As Date Of Payment For Service Tax Payment?

The date of presentation of the cheque to the financial institution particular with the aid of the Central Board of Excise & Customs for this purpose will be deemed to be the date on which provider tax has been paid situation to realization of that cheque.

Q9. Are There Any Geographical Restrictions On Banks For Service Tax Payments?

No. Customer can effect fee from everywhere for the Commissionerate wherein he is registered with, furnished that unique bank is distinctive and licensed to gather revenue for that Commissionerate.

Q10. What Is The Procedure For Registration? Who Should Be Approached For Service Tax Registration?

A potential Service Tax assessee (carrier company or provider receiver) or "Input Service Distributor" in search of registration should report an application in Form ST-1 (in reproduction) [prescribed vide Notfn.No. 32/2005 dated 20.10.2005 as amended Notfn. No. 11/2008 dated 1.3.2008] before the jurisdictional Central Excise/Service Tax officer. To affirm the correctness of announcement inside the said shape, positive files inclusive of copy of PAN card, proof of address of business premise(s).

Q11. When Should A Prospective Assessee Obtain Registration?

When someone commences commercial enterprise of supplying a taxable provider, he is required to check in himself within 30 days of such graduation of enterprise[sub-rule (1) of Rule 4 of Service Tax Rules, 1994].

In case carrier tax is prolonged to a brand new service, an existing service provider should check in himself, until he's eligible for exemption below any notification, inside a period of 30 days from the date of new levy [sub-rule 5A of Rule 4 of the Service Tax Rules, 1994].

Q12. What Is E-submitting Of Service Tax Returns?

The e-filing is a facility for digital filing of Service Tax Returns via the Internet.

Q13. Is The Value Added Tax Imposed By States Required To Be Included For The Purpose Of Service Tax?

For the reason of provider tax, State Value Added Tax (VAT) has to be excluded from the taxable value.

Q14. What Is Export Of Services? Whether Export Of Services Is Exempted From Service Tax?

What constitute export of provider is described within the Export of Service Rules, 200@The export of taxable offerings is exempted from Service Tax.

Q15. For What Exactly Can Automation Of Central Excise And Service Tax (aces) Be Used?

Online registration and change of registrations information.

Electronic submitting of files together with returns, claims, letter for permission/ intimation and so forth.

Online monitoring of reputation of applications filed for claims, permission/ intimation etc.

Online facility to view files like Registration Certificates, Returns, Show Cause Notice, Order-in-Original and so on.

Q16. Where Can The Service Tax Department Be Contacted?

In Ahmedabad, Bangalore, Chennai, Delhi, Kolkata & Mumbai (Mumbai I & II) there are one of a kind Service Tax Commissionerates.

Q17. What Is The Relevance Of Declared Tariff? Is The Tax Required To Be Paid On Declared Tariff Or Actual Amount Charged?

Consists of prices for all services supplied in the unit of lodging like fixtures, air-conditioner, fridges and so on., but does now not encompass any bargain provided at the posted costs for such unit. The relevance of ?Declared tariff? Is in figuring out the legal responsibility to pay provider tax as a ways as short term lodging is concerned. However, the real tax will be vulnerable to be paid on the quantity charged i.E declared tariff minus any bargain presented.

Q18. What Are The Returns A Service Tax Assessee Has To File?

ST-three Return : For all of the registered assessee, consisting of Input ServiceDistributors, (Ref. Section 70 of Finance Act,1994 and Rule 7 of Service Tax Rules, 1994 examine with Notfn.No. 14/2007-ST dated 02.04.2007).

ST-3A Return:The assessee who's making provisional evaluation underneath rule 6(4) of the Service Tax Rules, 199@

Q19. What Is Meant By Service Tax Registration? Who Should Apply For Service Tax Registration?

In phrases of Section sixty nine of the Finance Act,1994 (Chapter V) study with rule four of the Service Tax Rules,1994:

Every man or woman who has provided a taxable provider of cost exceeding Rs. Nine lakhs, in the previous economic year, is required to check in with the Central Excise or Service Tax workplace having jurisdiction over the premises or office of such carrier company.

In case a recipient is at risk of pay service tax, he also has to gain registration.