Service Tax

[Asked by Guest]

Dear sir,

We have paid service tax ₹ 233107/-

break up is

Scientific & Technical Consultancy 140907/-

Scientific & Technical Consultancy 87973/-

Primary Educaiton Cess 2818/-

Secondary & higher education cess 1409/-

for below value

For F.Y. 2013-2014 Rs.2285625

For F.Y. 2014-2015 Rs.2238425

Kindly give us breakup of % of Service Tax as per challan paid because Service tax people scrutinise our details since we were not in Service tax for above year

Best Regards,

Chandrakant

AI Summary

Threshold exemption alters service tax liability; paid tax and education cesses need recalculation claiming cum-tax benefit.
The taxpayer deposited service tax and education cesses while not registered and without collecting tax; after applying the threshold exemption and claiming the cum-tax benefit, taxable value and payable service tax for 2013-14 are reduced (producing a lower tax than deposited), whereas for 2014-15 the exemption is unavailable and correct payable tax exceeds the deposit. Consequently, the Primary and Secondary/Higher Education Cesses paid are incorrect and must be recalculated on the corrected service tax amounts.