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Searching for an Service Tax job? If you are an expert in Service Tax then this is for you. Do not worry, we’ve a right answer for your job interview preparation. If you are preparing for Service Tax job interview, we will help you in clearing the interview through Wisdomjobs interview questions and answers page. Service Tax is the tax levied on all the services that are offered by Government of India. Whenever any transaction happens, there will be a service tax charged on it which must be paid by customer. This is reduced added in the final bill. This tax varies on different transactions and range between 1% to 20%. Below are the Service Tax job interview questions and answers which makes you comfortable to face the interviews:
The e-filing is a facility for electronic filing of Service Tax Returns through the Internet.
What constitute export of service is defined in the Export of Service Rules, 2005. The export of taxable services is exempted from Service Tax.
Usual Place of Residence, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted. (Ref.: Explanation 2 to sub-section 2 of Section 66A of the Finance Act,1994.)
includes charges for all amenities provided in the unit of accommodation like furniture, air-conditioner, refrigerators etc., but does not include any discount offered on the published charges for such unit. The relevance of ?declared tariff? is in determining the liability to pay service tax as far as short term accommodation is concerned. However, the actual tax will be liable to be paid on the amount charged i.e declared tariff minus any discount offered.
Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise/Service Tax Officer before service of notice on him and inform the Central Excise/Service Tax Officer of such payment in writing.
For the purpose of service tax, State Value Added Tax (VAT) has to be excluded from the taxable value.
If export proceeds are received in Indian currency, no export benefits shall be available.
[Ref. Rule 3(2)(b) of Export of Service Rules, 2005].
The following banks provide e-payment facility:
As mentioned at para 12.1, Duties paid on the inputs and capital goods, and the Service Tax paid on the input‟ services can be taken as credit. Education Cess paid on the Excise duty and Service Tax can also be taken as credit. However, the credit of such Education Cess availed can be utilized only for payment of Education Cess relating to output service.
The date of presentation of the cheque to the bank designated by the Central Board of Excise & Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque.
In terms of Section 69 of the Finance Act,1994 (Chapter V) read with rule 4 of the Service Tax Rules,1994:
No. Customer can effect payment from anywhere for the Commissionerate in which he is registered with, provided that particular bank is designated and authorized to collect revenue for that Commissionerate.
There are no specific statutory records which have to be maintained by a Service Tax assessee. The records including computerized data, if any, which are being maintained by an assessee on his own or as required under any other law in force, such as Income Tax, Sales Tax etc. are acceptable for the purpose of Service Tax - (Rule 5(1) of the Service Tax Rules, 1994).
In Ahmedabad, Bangalore, Chennai, Delhi, Kolkata & Mumbai (Mumbai I & II) there are exclusive Service Tax Commissionerates.
A prospective Service Tax assessee (service provider or service receiver) or "Input Service Distributor" seeking registration should file an application in Form ST-1 (in duplicate) [prescribed vide Notfn.No. 32/2005 dated 20.10.2005 as amended Notfn. No. 11/2008 dated 1.3.2008] before the jurisdictional Central Excise/Service Tax officer. To verify the correctness of declaration in the said form, certain documents such as copy of PAN card, proof of address of business premise(s).
No. Fumigation of export cargo including agricultural/horticultural produce, whether loaded into containers or otherwise, does not satisfy the statutory definition of "cleaning activity" under Section 65(24b) of the Finance Act, 1994. Further the cleaning of the containers used for exporting the cargo are also exempted from the scope of cleaning services.
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Roles And Functions In The Sales Force
Sales Structures And Organization
Motivational Management In The Sales Force
Sales Management By Objectives
Motivating Through Rewards And Incentives
Providing Appraisals And Feedback For Motivation, Training And Discipline
Communication In The Sales Force
Sales Meetings And Conferences
Recruitment And Selection In The Sales Force
Basic Sales Training
Field Sales Training
The Planning Process
Sales Force Administration
Sales Management Control
Merchandising At The Point Of Sale
Key Account Management
Alternative Sales Or Distribution Operations
Developing International Markets
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