Service Tax on Commercial Rental

Mr. Annamalai,

please refer new service tax rules.

New Services liable to Service Tax from 1-9-2009

Notification No. 26/2009-Service Tax, dated 19-8-2009

In exercise of the powers conferred by clauses (A) and (B) of section 113 of the Finance Act, 2009 (33 of 2009), the Central Government hereby appoints the 1^st day of September, 2009, as the date on which the provisions of the said Act shall come into force.

Dear Mr Ramachary

The notification is in respect of amendmends and new taxable services brought in by Finance Act (2 of 2009). It does not address the confusion brought in by the decision of Hon'ble Delhi High Court in the case of Home  Solution Retail India Ltd. Whether the decision is applicable beyond the territorial jurisdiction of Delhi High Court.

I do not get a direct reply for my question - How to pay the Service Tax UNDER PROTEST? Can anyone hear me and answer?

"C>Annamalai" :

Service Tax is a Central Tax and Govt. taxes are  "NEVER EVER"  paid  "under protest.  There are more than 30% population covered under the "Service Tax" net, and the Govt. dues / taxes cannot be collected under protest.

If you have any grievances against payment of any govt. taxes.  FIRST pay them.  THEN petition the "appellate officer",  failing which you can appeal to the  "appellate commissioner" failing which you can appeal to the respective tax "tribunal",  failing which you may appeal to the High Court or the Supreme Court, as the case demands.

Keep Smiling .... Hemant Agarwal

You can pay the challan and while filing the ST-3 form enclose a covering letter stating that the Service Tax is paid under protest, there is no other prescribed procedure under the Service Tax Laws.

Thanks for your advise. I am about to file ST-3. I will take your advise and do accordingly. Thanks again