Our company (HO & EOU both) has been registered under Service Tax Rules for GTA only. (one is 100% EOU in Ongole & Hyderabad Head Office in Hyderabad) in different commissionerates.
We have billed a invoice on 31.03.2011 date for rental charges of vehicles/equipments (no excise benefit is availed - from non eou ) for period April to March 2011 where we are charged service tax @ 10.3% . Payments were recd during this wk i.e., July, 2011. We have not shown in service tax returns.
Service engaged unit is also is our associated 100% EOU.
Please clarify :
Service Tax registration to be amended for Business Auxilary Service/Mining Service
Service Tax to be paid in Ongole or in Hyderabad.
Interest is applicable or not if yes what is the %
Thanks
B.Jagadesh Kumar
Guidance Sought on Service Tax Compliance for Equipment Rental Charges; Amend Registration and Address Payment Location A company registered under Service Tax Rules for Goods Transport Agency (GTA) services in Ongole and Hyderabad is seeking advice on handling service tax for equipment rental charges billed in March 2011. They have not included this in their service tax returns and need guidance on registration amendments and tax payment location. Two replies suggest amending the registration to include 'Supply of Tangible Goods' and paying service tax from the invoice issuance location. The applicable interest rates on late payments are 15% for turnovers below 60 lakhs and 18% for higher turnovers. Another reply advises obtaining separate registration as a service provider before receiving payments. (AI Summary)
TaxTMI 
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