Practice Test

Q1) Service tax extends to the: Show Answer

Q2) In case of Service tax, reliance is on collection through: Show Answer

Q3) The act levy of service tax is: Show Answer

Q4) In India, the approach to service tax is: Show Answer

Q5) Services rendered to an Export Oriented Unit: Show Answer

Q6) The certificate of Registration is in Form: Show Answer

Q7) If Certificate of Registration is not received with __________ days, it is deemed registration Show Answer

Q8) Under Service tax law, all records should be preserved for: Show Answer

Q9) When service is provided on 4th August and advance payment received on 29th July 2015, cut off date for issue of invoice is: Show Answer

Q10) In case of public authorities performing statutory function, Show Answer

Q11) Services provided during warranty period is: Show Answer

Q12) When the due date for payment of service tax is a public holiday, payment an be made on: Show Answer

Q13) The amount of service tax shall be recorded off to nearest: Show Answer

Q14) If Service are not provided during a period, service tax return: Show Answer

Q15) The threshold limit for exemption under Service tax is Rs. Show Answer

Q16) Income Tax deducted as source is on the: Show Answer

Q17) Service provided by Central or State Government are taxable unless: Show Answer

Q18) Mr. Xylam, is registered for the following service - CHA, C&F Agent, Business Auxiliary Services, Cargo Handling Services from the various premises at T. Nagar, Trichy, Tambaram & Tuticorin, respectively. The main branch at T. Nagar accounts for all the transactions. What is the nature of registration & to whom should he apply? Show Answer

Q19) In case of NIL service tax during a specified period, penalty for delayed filing of service tax returns: Show Answer

Q20) Service tax provisions are applicable to: Show Answer

Q21) Following are taxable services Show Answer

Q22) A consulting engineer gave advice in respect of production engineering and in its course suggested some changes which fell under the category of management consultancy. Show Answer

Q23) In case of Insurance Auxiliary services, related to general insurance and life insurance business provided by an insurance agent, service tax is to be paid by Show Answer

Q24) A hotel renting out a conference room for a conference where lunch is also served can be categorized either as a ?convention center or a ?mandap keeper?. The service should fall under. Show Answer

Q25) If the charges for the taxable service have been received in advance before rendering of the services. Show Answer

Q26) CENVAT Credit of Education cess availed can be utilized for payment of Show Answer

Q27) Credit of Service Tax on the Input services can be availed. Show Answer

Q28) The credit of the Service Tax paid on the input services is governed by ? Show Answer

Q29) The interest and penalty amounts paid to service tax dept. Show Answer

Q30) Due date of payment of service tax other than for the quarter ending March in case of partnership firm is : Show Answer

Q31) "Renting of immovable property" includes Show Answer

Q32) Due date of payment of service tax for the month/quarter ending 31st March is : Show Answer

Q33) Commercial Training service became taxable w.e.f. Show Answer

Q34) The following persons should apply for registration under the Service Tax Act : Show Answer

Q35) Mandap Keeper Service became taxable w.e.f.________________. Show Answer

Q36) Practicing Chartered Accountant Services became taxable w.e.f. _____. Show Answer

Q37) Renting of immovable property becomes taxable w.e.f._________. Show Answer

Q38) Business Auxiliary Service became taxable w.e.f.______________. Show Answer

Q39) Service Tax law is governed by Show Answer

Q40) Service tax was introduced in India in the year : Show Answer

Q41) Service tax is applicable to Show Answer

Q42) Service Tax is Show Answer

Q43) Service Tax is normally Show Answer

Q44) When the provision of service is for a consideration in money, service tax chargeable on Show Answer

Q45) Service tax is not payable if the aggregate value of taxable service does not exceed Show Answer

Q46) If the charges for the taxable service have been received in advance before rendering of the services Show Answer

Q47) Service tax is not payable on any service provided to Show Answer

Q48) The service Tax for a particular period is payable on the amount/value Show Answer

Q49) The following persons should apply for registration under the Service tax Act Show Answer

Q50) Due date of payment of service tax, other than for the month of March in case of a company is Show Answer

Q51) Return of service tax is to be filed Show Answer

Q52) Due date of filling return is Show Answer

Q53) Return of service tax is to be filled in Show Answer

Q54) Where any taxable service is provided by a non-resident, service tax Show Answer

Q55) When service tax on a particular service comes into effect from the notified date Show Answer

Q56) In case of Goods Transport Agency ,the service tax on freight is payable Show Answer

Q57) Education Cess is calculated Show Answer

Q58) Service tax is ______ tax levied by the central government on certain services provided by certain categories of persons. Show Answer

Q59) The service tax is administered by the _________ Show Answer

Q60) Service tax chargeable on any taxable service with reference to its value shall, in a case where the provision of service is for.i) A consideration in _____ , be the gross amount charged by the service provider for such service provided or to be provided by him.ii) A consideration not wholly or partly consisting of _______ be such amount in money with the addition of service tax charged, is equivalent to the consideration. Show Answer

Q61) Service tax chargeable on any taxable service with reference to its value shall, in a case where the provision of service is for a consideration which is not ascertainable be the amount as may be determined in _______ manner. Show Answer

Q62) With effect from _________, exemption is granted to service provider from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupees? rendered in any financial year. Show Answer

Q63) Exemption is granted to service provider from levy of service tax on taxable service of ?aggregate value not exceeding _______ rupees? rendered in any financial year. Show Answer

Q64) Taxable services are listed within sub clauses (a) to (ZZZZJ) of clause _____of section _____. Show Answer

Q65) Practicing chartered Accountant Service become taxable w.e.f ________ . Show Answer

Q66) Business Auxiliary service became taxable w.e.f _________. Show Answer

Q67) Renting of immovable property became taxable w.e.f.________. Show Answer

Q68) Mandap keeper service became taxable w.e.f. _________. Show Answer

Q69) Commercial Training service became taxable w.e.f.________. Show Answer

Q70) Both ________ and_______ became taxable w.e.f. 1.7.2003 Show Answer

Q71) Works contract service became taxable w.e.f ________ Show Answer

Q72) Service is taxable if it is provided by ________ Show Answer

Q73) ?_______ Training Institute ? provides training that imparts skills to enable the trainee to seek employment or undertakes self-employment directly after such training. Show Answer

Q74) ________ training institute provides training relating to activities such as dance, singing, martial art or hobbies. Show Answer

Q75) Where a mandap keeper also provides catering services in addition to the letting out of the mandap and charges the customer for supply of food, service tax will be leviable on______ % of the total amount billed in such cases. Show Answer

Q76) Service tax is governed by chapter ___ of finance Act, 1994. Show Answer

Q77) Service tax came into force for the first time with effect from ______ Show Answer

Q78) The services provided ______ Jammu & Kashmir are outside the purview of service tax. Show Answer

Q79) Service tax chargeable on any taxable service with reference to its value shall in a case where the provision of service is for a consideration in money be the _____ amount charged by the service provider or to be provided by him Show Answer

Q80) Service provider is a person who provides ______ services Show Answer

Q81) ?______ service? means any taxable service provided by the provider of taxable service to a customer, client, subscribe, policy holder or any other person as the case may be. Show Answer

Q82) Goods transporting agency is _____ from the scope of output services Show Answer

Q83) ?_____ service? means any service used by a provider of taxable service for providing an output service Show Answer

Q84) Every person who has provided a taxable service of value exceeding Rs. ______ in the proceeding financial year is required to register with their service tax office Show Answer

Q85) If registration is not granted within ____ days of application it is deemed to have been granted. Show Answer

Q86) If registration is not granted within seven days of application it is deemed to have been _____ Show Answer

Q87) When a person commences business of providing a taxable service he is required to register himself within ____ days of such commencement of business. Show Answer

Q88) A person seeking registration under service tax should file an application in form no.______. Show Answer

Q89) Return for half year ending 30th September is required to be files by_______. Show Answer

Q90) Return for half year ending 31st march is required to be filed by ________. Show Answer

Q91) ST3 return should be accompanied by copies of all the challans in form no.________ for payment of service tax during the relevant period. Show Answer

Q92) Assessee may submit a revised return in form ______. Show Answer

Q93) An assessee may submit a revised return within a period of ______ days from the date of submission of the original return. Show Answer

Q94) An assessee may submit a revised return in ________. Show Answer

Q95) A person furnishes the ST-3 return after 10 days of the due date he shall be liable to penalty of Rs. _____. Show Answer

Q96) A person furnished the ST-3 return after 15 days but before 30 days of the due date he shall be liable to penalty of Rs._______ Show Answer

Q97) CENVAT credit amount arising on input services can be utilized towards payment of _______ tax. Show Answer

Q98) CENVAT credit amount can be utilized towards payment of service tax by a service ________. Show Answer

Q99) CENVAT credit amount can be utilized towards payment of service tax by a service provider on his ________ services. Show Answer

Q100) In case of a commercial training or coaching centre service is taxable if it is provided to ________ Show Answer

Q101) Business auxiliary service is taxable if such service is provided by ________ Show Answer

Q102) Business auxiliary service is taxable if such service is provided to _______. Show Answer

Q103) In case of a practicing chartered account service is taxable if it is provided to ________ . Show Answer

Q104) Renting of immovable property is taxable if it is provided to ________ Show Answer

Q105) Mandap keeper is taxable if service is provided to ________. Show Answer

Q106) ______ means any immovable property including any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organizing any official, social or business function Show Answer

Q107) _______ means any person who supplies any food, beverages or crockery for any purpose or occasions. Show Answer

Q108) Service tax is a tax levied by the state government. Show Answer

Q109) Service tax is paid and borne by the service provider. Show Answer

Q110) Service tax is levied on all services except those specified as exempt. Show Answer

Q111) Service tax is an ad valorem tax. Show Answer

Q112) A doctor is liable to pay service tax. Show Answer

Q113) A lawyer is liable to pay service tax. Show Answer

Q114) A priest is liable to pay service tax. Show Answer

Q115) Services provided by an employee to his employer are not covered under service tax and therefore, salaries or allowances paid to them cannot be charged to service tax. Show Answer

Q116) A person cannot be taxed for service rendered to himself . Hence ,services provided by a society to its members are not covered under service tax on basis of the principle of mutuality. Show Answer

Q117) No service tax is leviable upon the services provided free of cost. Show Answer

Q118) Services performed before their notified date are not subject to service tax, though the payment may be received after such date. Show Answer

Q119) Services performed before their notified date are not subject to service tax, only if the payment was received before such date. Show Answer

Q120) A particular service is taxable only if provided to a ?Client? or a ?Customer??. In such a case, Service provided by a sub-contractor to the main contractor is taxable, as the main contractor is his client. Show Answer

Q121) A particular service is taxable only if provided to a ?Client? or a ?Customer?. In such a case, Service provided by a sub-contractor directly to the client of the main contractor is not taxable. Show Answer

Q122) A particular service is taxable when provided to ?any person?. In such a case, Service provided by a sub-contractor to the main contractor is taxable. Show Answer

Q123) If the service tax rate is increased, the higher rate applies to the services billed on or after the applicable date. Show Answer

Q124) If the service tax rate is increased, the higher rate applies to the services for which payment is received on or after the applicable date. Show Answer

Q125) If the service tax rate is increased, the higher rate applies to the services for which service was rendered before the applicable date. Show Answer

Q126) Presently, w.e.f. 24-2-2009, service tax is payable @10% + 3% Higher Education cess. Show Answer

Q127) Presently, w.e.f. 24-2-2009, service tax is payable @ 10% + 2% Education cess. Show Answer

Q128) Presently, w.e.f. 24-2-2009, total service tax payable comes to @10% + 2% Education cess + 1% Secondary and Higher Education cess. Show Answer

Q129) Presently, w.e.f. 24-2-2009, total service tax payable @10.3%. Show Answer

Q130) Composite service operations should be categorized under both services. Show Answer

Q131) A service should be classified in the sub-clause which occurs last in the relevant clause, i.e. clause 65(105). Show Answer

Q132) Consideration includes nay amount that is payable for the taxable services provide or to be provide. Show Answer

Q133) ?Gross amount charged? does not include payment by issue of credit notes. Show Answer

Q134) ?Gross amount charged? includes payment by issue of debit notes. Show Answer

Q135) ?Gross amount charged? does not include payment by book adjustment. Show Answer

Q136) With effect from 1-4-2008, exemption is granted to service provider from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupee? received in any financial year. Show Answer

Q137) With effect from 1-4-2008, exemption is granted to service provider from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupee? rendered in any calendar year. Show Answer

Q138) With effect from 1-4-2008, exemption is granted to service provider from levy of service tax on taxable service of ?aggregate value not exceeding ten laky ruppes? rendered in any financial year from each of the registered premises. Show Answer

Q139) With effect from 1-4-2008, exemption is granted to service provider from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupee? rendered in any financial year from each of the registered premises. Show Answer

Q140) Exemption to service provider from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupees? rendered? in any financial year, is optional. Show Answer

Q141) Once the service provider opts for exemption from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupees? rendered in any financial year, he cannot withdraw during the rest of the financial year. Show Answer

Q142) Once the service provider opts for exemption from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupees? ?rendered? in any financial year, he can claim CENVAT credit only to the extent of Rs.10 lakhs only. Show Answer

Q143) Once the service provider opts for exemption from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupees? ?rendered? in any financial year, he can claim CENVAT credit only to the extent of Rs.9 lakhs only. Show Answer

Q144) Once the service provider opts for exemption from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupees? ?rendered? in any financial year, he can claim CENVAT credit only in respect of input services used for rendering output services. Show Answer

Q145) Once the service provider opts for exemption from levy of service tax on taxable service of ?aggregate value not exceeding ten lakh rupees? ?rendered? in any financial year, he can claim CENVAT credit only in respect of capital goods used for rendering output services. Show Answer

Q146) The balance CENVAT Credit lying unutilized if any, shall lapse on the day such service provider starts availing the exemption as a small scale service provider. Show Answer

Q147) The limit of Rs.10 lakhs for availing exemption as a small scale service provider is to be computed for each service category separately. Show Answer

Q148) The limit of Rs.10 lakhs for availing exemption as a small scale service provider is to be computed for service rendered from each business premises separately. Show Answer

Q149) Services provided to the United Nations or International Organisations are exempt from service tax. Show Answer

Q150) Services provided to a developer of Special Economic Zone are exempt from service tax. Show Answer

Q151) Services provided to a unit of Special Economic Zone are exempt from service tax. Show Answer

Q152) Services provided to Diplomatic Missions for official use are exempt from service tax. Show Answer

Q153) Services provided to the officers and their families of a Diplomatic Mission for personal use are exempt from service tax. Show Answer

Q154) The service tax paid on Business Auxiliary Services received by an exporter and used for export of goods is refundable to the exporter. Show Answer

Q155) Central/State Government Organisations and the Public sector undertaking are exempt from service tax. Show Answer

Q156) Fees received by a Government Department for any statutory function will not be subjected to service tax. Show Answer

Q157) The CENVAT credit amount can be utilized towards payment of Service Tax by a service receiver. Show Answer

Q158) The CENVAT credit amount can be adjusted by a service provider when making his subsequent purchase of inputs. Show Answer

Q159) The CENVAT credit amount on input services can be utilized only by a service provider and not by a manufacturer. Show Answer

Q160) CENVAT credit availed by a manufacturer on input services can also be utilized for discharging his liability towards Central Excise duties. Show Answer

Q161) Service Tax paid on the ?input? services is eligible for CENVAT credit. Show Answer

Q162) Service Tax paid on eligible capital goods used for providing the output services can be taken as CENVAT credit. Show Answer

Q163) CENVAT credit for service tax can be availed on the basis of Invoice/Bill/Challan issued by the provider of input Services. Show Answer

Q164) CENVAT credit for service tax can be availed on the basis of Invoice/Bill/Challan issued by the Input Service distributor. Show Answer

Q165) CENVAT credit for service tax can be availed only on the basis of Challan evidencing payment of service tax by the person liable to pay service tax. Show Answer

Q166) CENVAT credit for service tax can be availed on the basis of Challan evidencing payment of service tax by the person liable to pay service tax in the service category of auxiliary insurance. Show Answer

Q167) CENVAT credit for service tax can be availed on the basis of Challan evidencing payments of service tax by the person liable to pay service tax in the service category of goods transport. Show Answer

Q168) CENVAT credit for service tax can be availed on the basis of Challan evidencing payments of service tax by the person liable to pay service tax in the service category of recipient of service from a foreign country. Show Answer

Q169) CENVAT credit for service tax can be availed on the basis of Challan evidencing payment of service tax by the person liable to pay service tax in the service category of sponsorship. Show Answer

Q170) Credit of Service Tax on the input services can be availed, only after making payment of the amount indicated in the invoice / bill / challans. Show Answer

Q171) Credit should be taken only on that portion of input services which are used for the output service on which Service Tax is payable. Show Answer

Q172) If separate accounts for taxable and exempt output services are not maintained, the provider of output service shall pay an amount equal to ten percent of value of exempted services. Show Answer

Q173) If separate accounts for taxable and exempt output services are not maintained, the provider of output service can opt to pay an amount equivalent to the CENVAT credit attributable to input services used in, or in relation to provision of taxable services. Show Answer

Q174) Credit cannot be taken on that portion of input services which are used for export of output services. Show Answer

Q175) Refund of accumulated credit is admissible only in case of exports of output service. Show Answer

Q176) Every person who has provided a taxable service of value not less than Rs.10 lakhs in the preceding financial year must apply for registration under the Service Tax Act. Show Answer

Q177) A recipient of service may in some cases be required to apply for registration under the Service Tax Act, though he does not provide any taxable service. Show Answer

Q178) The ?Input Service Distributors? must apply for registration under the Service Tax Act. Show Answer

Q179) If registration under Service Tax Act is not granted within seven days of application, it is deemed to have been rejected. Show Answer

Q180) All service tax assessee have to file the service tax Return in Form ST-3A. Show Answer

Q181) Input Service Distributors have to file the service tax Return in Form ST-3. Show Answer

Q182) The assessee who is making provisional assessment has to file the service tax Return in Form ST-3A. Show Answer

Q183) Form ST-3 Return is required to be filed quarterly. Show Answer

Q184) Form ST-3 Return is required to be filed annually. Show Answer

Q185) A separate return is to be filed for each taxable service when an assessee provides more than one service. Show Answer

Q186) There is a no provision under the Service Tax laws to file a revised return. Show Answer

Q187) An assessee may submit a revised return, in Form ST-3A. Show Answer

Q188) An assessee may submit a revised return, within a period of seven days from the date of submission of the original return. Show Answer

Q189) An assessee has to submit a revised return in Duplicate. Show Answer

Q190) A person furnishes the ST-d Return after 10 days of the due date; he shall be liable to penalty of Rs.1,000. Show Answer

Q191) A person furnishes the ST-d Return after 30 days of the due date; he must pay a minimum penalty of Rs.2,000. Show Answer

Q192) ?Practicing Chartered Accountant? is a person who is a member of the Institute of Chartered Accountants of India, whether in employment or otherwise. Show Answer

Q193) Taxable service, in case of a Practicing Chartered Accountant, means any service provided to a client. Show Answer

Q194) Taxable service, by a Practicing Chartered Accountant, to another practicing chartered accountant, is not a taxable service. Show Answer

Q195) Business Auxiliary Service includes services as a commission?s agent. Show Answer

Q196) Business Auxiliary Service includes any activity that amounts to ?manufacture?. Show Answer

Q197) Commission received by Distributors from mutual funds for providing services relating to purchase & sale of Mutual Fund units are liable to service tax under ?business auxiliary services?. Show Answer

Q198) The commission agents working for the sale or purchase of agricultural produce are exempted from payment of service tax. Show Answer

Q199) Services provided by Technology Business Incubators are exempt from service tax. Show Answer

Q200) Services provided by Science & Technology Entrepreneurship Parks are exempt from service tax. Show Answer

Q201) Exemption from service tax is available to the persons availing the services of Technology Business Incubators. Show Answer

Q202) Exemption from service tax is available to the persons availing the services of Science and Technology Entrepreneurship Parks. Show Answer

Q203) ?Commercial training centre? includes an institute providing commercial training for imparting skill on any sports. Show Answer

Q204) ?Commercial training centre? does not include preschool coaching and training centre. Show Answer

Q205) ?Commercial training centre? does not include any institute which issues any degree recognized by law for the time being in force. Show Answer

Q206) A charitable trust providing commercial training for a fee would also be liable to service tax. Show Answer

Q207) Commercial coaching provided through postal means would also be covered under service tax. Show Answer

Q208) If coaching centre provides commercial coaching by sending individuals to the premises of students, such services would not be chargeable to tax as the service is not rendered in the premises of the service provider i.e. the coaching centre. Show Answer

Q209) Institutes conducting courses offering improvement in personality development are eligible for exemption as ?vocational? training institutes. Show Answer

Q210) The sale value of standard text-books, which are priced, is to be excluded from the taxable value of the service rendered by a commercial coaching centre. Show Answer

Q211) Value of any study material or written text provided by a commercial training institute as part of service is to be excluded from the taxable value of the service rendered by the institute. Show Answer

Q212) Services in relation to commercial coaching and training provided by Vocational training institutes are exempted from service tax. Show Answer

Q213) Services in relation to commercial coaching and training provided by Recreational training institute are not exempted from service tax. Show Answer

Q214) Coaching to students of class 1 to 9 us exempt from service tax. Show Answer

Q215) Individual providing tuitions at the home of a student would not be covered under service tax. Show Answer

Q216) Renting of immovable property provided to any person for residential purpose is taxable. Show Answer

Q217) Renting of immovable property by a religious body is not subject to service tax. Show Answer

Q218) Renting of immovable property to a religious body is not subject to service tax. Show Answer

Q219) An immovable property partly for use in the course or furtherance of business or commerce and partly for residential purposes shall be exempt from levy of service tax. Show Answer

Q220) Screening of a movie would be categorized as ?Renting of immovable property for furtherance of business or commerce? and subjected to service tax when the distributor leases out the theatre and the theatre owner get a fixed rent. Show Answer

Q221) Renting of vacant land solely used for agriculture is not taxable. Show Answer

Q222) Renting of vacant land solely used for forestry is taxable. Show Answer

Q223) Renting of vacant land solely used for animal husbandry is not taxable. Show Answer

Q224) Renting of vacant land solely used for mining purposes is taxable. Show Answer

Q225) Renting of land used for educational purposes is not subject to service tax. Show Answer

Q226) Renting of land used for sports is subject to service tax. Show Answer

Q227) Renting of land used for circus is not subject to service tax. Show Answer

Q228) Renting of land used for entertainment is subject to service tax. Show Answer

Q229) Renting of land used for parking purposes is not subject to service tax. Show Answer

Q230) Renting of hotels used for the purposes of accommodation is subject to service tax. Show Answer

Q231) Renting of hostels used for the purposes of accommodation is not subject to service tax. Show Answer

Q232) Renting of boarding houses used for the purposes of accommodation is not subject to service tax. Show Answer

Q233) Renting of holiday accommodation is subject to service tax. Show Answer

Q234) Renting of tents used for the purposes of accommodation is not subject to service tax. Show Answer

Q235) Renting of camping facilities used for the purposes of accommodation is not subject to service tax. Show Answer

Q236) Interest or penalty paid to the local authority by the service provider on account of delayed payment of property tax shall be deducted from the gross amount charged for levy of service tax on renting of immovable property. Show Answer

Q237) Taxable service, in relation to the use of mandap, includes services, if any , rendered as a caterer. Show Answer

Q238) ?Mandap Keeper? means a person who obtains temporary occupation of a mandap for organizing any function. Show Answer

Q239) Mandap given for ?Marriage? is not taxable service as marriage is a ?religious function?. Show Answer

Q240) The renting of Banquet halls for conducting the Seminars / conferences would fall within the ambit of the definition of the taxable service provided by a Mandap Keeper. Show Answer

Q241) The services provided by Clubs, by way of making the premises available to their members on payment of charges would not fall under the category of service provided by Mandap Keeper on the basis of the principle of mutuality. Show Answer

Q242) Renting out hall/premises etc. for purpose of holding a dance, drama & Music programmers a competition is not chargeable to Service Tax, being for recreational purposes. Show Answer

Q243) Letting out of open land for marriage function would not attract Service Tax. Show Answer

Q244) Govt. undertakings are liable to pay Service Tax under the category ?Mandap keeper? for hiring out space/stall in a trade fair to individuals. Show Answer

Q245) The renting out of Studio premises for shooting of Film / T.V. serial would be covered under the category of Services provided by Mandap Keeper. Show Answer

Q246) Art Galleries for exhibition are exempted from service tax as Mandap keeper. Show Answer

Q247) Works contract in respect of roads is excluded from levy of service tax. Show Answer

Q248) Works contract in respect of airports is excluded from levy of service tax. Show Answer

Q249) Works contract in respect of railways is excluded from levy of service tax. Show Answer

Q250) Works contract in respect of transport terminals is excluded from levy of service tax. Show Answer

Q251) Works contract in respect of bridges is excluded from levy of service tax. Show Answer

Q252) Works contract in respect of tunnels is excluded from levy of service tax. Show Answer

Q253) Works contract in respect of dams is excluded from levy of service tax. Show Answer

Q254) Works contract in respect of construction of port is excluded from levy of service tax. Show Answer

Q255) Contracts which are treated as works contract for the purpose of levy of VAT / sales tax shall also be treated as works contract for the purpose of levy of service tax. Show Answer

Q256) Value of works contract service shall be equal to the gross amount charged for the works contract. Show Answer

Q257) Gross amount charged for the works contract shall include Value Added Tax (VAT) or sales tax paid on transfer of property in goods involved in the execution of the said works contract. Show Answer

Q258) Value of works contract service shall include labour charges for execution of the works. Show Answer

Q259) Value of works contract service shall includes amount paid to a sub-contract for labour and services. Show Answer

Q260) Value of works contract service shall include charges for planning, designing and arhitect?s fess. Show Answer

Q261) Value of works contract service shall include charges for obtaining on hire or otherwise, machinery and tools used for the execution of the works contracts. Show Answer

Q262) Value of works contract service shall include cost of consumables such as water, electricity, fuel, used in the execution of the works contract. Show Answer

Q263) Value of works contract service shall include cost of establishment of the contractor relatable to supply of labour and services. Show Answer

Q264) Value of works contract service shall include profit earned by the service provider relatable to supply of labour and services. Show Answer

Q265) There is no need to file a nil return. Show Answer

Q266) Separate returns will have to be filed if multiple services are provided. Show Answer

Q267) If due date of filling return happens to be a holiday, the return can be filed on the next working day immediately following the holiday. Show Answer

Q268) Service tax is always paid by the service provider. Show Answer

Q269) Service tax is to be Paid at the stage of rendering the service. Show Answer

Q270) Service tax is payable on the money which is received in advance. Show Answer

Q271) Service tax is not payable if it has not been charged in bill. Show Answer