d. chandra sekhar
02 May 2013 at 19:56
Please clarify the issue
One of my client is a registered dealer both under APVAT and CST Act, The Assessing authority has finalized the CST assessment for the year 2008-2009 and mentioned disputed T.O and Tax on disputed T.O for non submission of F Forms. Client has filed an appeal and produced some F Forms received after finalization of assessment. The Appellate Authority has consider the F Forms received and passed orders. The client has failed to file one F Form received before the appellate authority before passing the appellate order.
In such circumstances, please clarify if my client has a chance to file the F Form before the assessing authority for reopening of assessment as per Judgment delivered by the High Court of A.P, even the appellate authority passed the order.
Please also give any judgments in that point.
d. chandra sekhar
17 January 2013 at 09:21
Sir please clarify the issue
My client got an work order for an amount of Rs. 60 Crores and in turn awarded the contract to registered sub contractors for an amount of Rs. 55 crores. The remaining amount is the profit margin of my client.
The Sales Tax officer raised tax @ 14.5% on the profit margin retained by my client and disallow our contentions ( L & T Limited and Another Vs the State of Andhra Pradesh and others (148STC 616).
Please give any judgments on this issue.
d. chandra sekhar
10 January 2013 at 15:39
The DCTO, Pondicherry Sales Tax Department has issued a notice to one of my clients for cancellation of registration if the dealers has not provided the additional security deposit within 15 days from the date of receipt of the notice U\s 9 read with Rule 11 of PVAT Act for not maintaining sufficient bank balance for tax payments.
sir any one help how to give reply and is there any judgments on this point.
d. chandra sekhar
31 December 2012 at 09:16
The dealers engaged in the business of trading in hardware items. The dealer has supplied material to the contactors engaged by he unit of SEZ for setting up of SEZ units in the processing areas of Special Economic Zone and the dealer has not collected any vat on the sales made to the contractors basing on the certificate issued by the commissioner of SEZ and declared as zero rated sales.
During the course of vat audit the CTO treated these zero rated sales as taxable sales and raised tax as prescribed under APVAT ACT on the ground that as per section 7A of the AP VAT ACT exemption only to the sales made unit of SEZ located in the processing zone or developing of the SEZ.
And also stated that section 7a of ap vat act was inserted on 24.09.2008 subsequent to the entry 59A which was added to the Schedule on 01.06.2008, the provisions of Section 7A prevail over the entry 59A of the schedule of the AP VAT Act. Hence, the sales made by a dealer to contactor are not available for exemption. Accordingly exemption is proposed to be disallowed and same will be subjected to tax @ 14.5%.
Question:
1. Contractors engaged by the Units of SEZ for setting up of SEZ units are also liable to pay VAT under VAT Act.
2. The dealer has supplied the material basing on the certificate issued by the Commissioner of SEZ without collecting the VAT. What is the validity of certificate of SEZ Commissioner.
3. Please advise, and also provide any case laws in support.
d. chandra sekhar
09 November 2012 at 08:30
Sir please clarify whether the fabricated steel structures are comes under iron & steel for levy of sales tax. if not, please give any case laws. The A.P Sales Tax department not accepted the client contention and give advance ruling that the fabricated steel structures are not come under iron and steel and it is a different commodity.
d. chandra sekhar
29 October 2012 at 09:15
Sir anybody please clarify the issue.
The Government of India has introduced Service Tax on Restaurant & Bar from 01.05.2011. For payment of Service tax on the above service, How arrive the taxable value of not availing the abatement. Is it possible pay the ST only on service portion. Please clarify the issue in detail. If you want any information I will provide you.
d. chandra sekhar
24 October 2012 at 18:36
Sir, please clarify the following issue regarding sales tax
My client executed painting work at Ravva offshore platform in the year2009-201 and 2010-2011. The value of the work is Rs. 5 Crores approx. During the execution of the work my client purchased materials and consumables for paining work. For transport of these materials and also labour from onshore to offshore, my client utilized the contractee Helicaptor service and the contractee recovered the charges for transport of these materials and labour from the amount paid to my client. The Sales Tax Officer, Kakinada disallow these amounts Rs. 1,56,00,000/- approx from the Gross Total Income and levied tax @ 14.5%. ( Client not opted composition and maintained books of accounts).
Sir, please clarify, whether this amount is allowable deduction under Rule 17 of APVAT Rules, 2005 or Not? If allowable, please give me relevant case laws.
If you want any further information, i will provide you
d. chandra sekhar
29 September 2012 at 08:22
Sir, please clarify the issue if possible.
My client running a restaurant and lodge. The lodge along with the hotel was purchased in the year 2008. He can utilize the services of consultants, project management and auditors etc., for renovation and repair of the hotel and lodge. At the time of filing of service tax return for the year 2009-2010, he can show the service tax amount charged by the consultants etc., as cenvat credit ( but not utilized against the ST payment) in ST -3 returns. At that time Mandap keeper is only a taxable service.
Now, the audit party of the ST, has raised a query for reimbursement of Cenvat credit along with interest because of improper availment of cenvat credit. Sir, please clarify this issue
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Service tax
Good Morning,
Please clarify the following issue.
The Department of Central Excise, Customs and Service Tax issued a notice to the local bodies viz., municipal offices for payment of service tax on rents received from shops under Renting of Immoveable Property) as well as advertisement charges collected from hordings.
Please clarify is the Service Tax applicable to local bodies?
please also is there any case laws.