Service Tax is administered by
Central Excise Commissionerate
Service Tax Commissionerate
CBDT
None of the above
Correct Answer :
A. Central Excise Commissionerate
Related Questions
The time limit for sending back manufactured goods by job-worker to the principal manufacturer is ______________ days.
6 Months
180 Days
1 Year
None of the above
The Registration Certificate is issued within _______________________ days of receipt of application at the Excise Office.
5
7
15
30
Total number of services brought under Service Tax net through Finance Act, 2005 is 10.
True
False
Service Tax is administered by
Central Excise Commissionerate
Service Tax Commissionerate
CBDT
None of the above
In relation to Excise Duty form AR-1 is to be submitted for clearing goods under
Physical Control System
Self Control System
Both (a) and (b)
None of the above
A person manufacturing excisable goods with "nil rate" of Excise Duty does not have to apply for registration.
True
False
A manufacturer may be exempted from payment of excise duty if he proves that the goods are unfit for consumption.
True
False
Excise Duty is payable at the time of completion of manufacture of goods.
True
False
Service tax is administrated by
Central excise commissionerates
Service tax commissionerates
CBDT
None of the above
Return of Service Tax is to be furnished to be to the Superintendent of ______________ in Form ______________.
Service Tax, ST-3
Central Excise, ST-3
Service Tax, TR-6
Central Excise, TR-6
PLA stands for
Personalised Ledger Account
Personal Ledger Account
Privilege Leave Allowed
Personal Ledger Amount
In case of centralised billing system only one application is required in respect of all the premises for registration under service tax.
True
False
The Central Excise law is administered by
Central Board of Indirect Taxes
Central Board of Excise and Customs
Central Board of Excise Duty
Central Government
Excise related records cannot be maintained on computer hard disks.
True
False
In case of excise dutty the duplicate copy of invoice is for the
Buyer
Transporter
Assessce
None of the above
In relation to Excise Duty, under Physical Control System, goods can be removed on any day, at any time.
True
False
The claim for refund of excess Service Tax paid has to be made within _______________ from the date of payment of excess tax.
3 Months
6 Months
1 Year
None of the above
In relation to Excise Duty, fresh application for registration has to be made for an already registered concern, in case of
Death of a director of a limited company
Death of a partner of a partnership firm
Death of an individual manufacturer
Both (b) and (c)
The taxable event under Central Excise law is
Manufacture of excisable goods
Sale of excisable goods
Removal of goods from factory
Whichever is later
Registration formality has been exempted by CBE&C in case of
SSI units availing slab exemption
Jobworker, if duty liability is paid by principal employer
100% EOU
All of the above
In case the factories of a manufacturer, covered by Central Excise law, falls under different Commissionerates, New ECC will be issued by
Director General of Inspection
Commissionerate Headquarter
Deputy Commissioner
None of the above
Service Tax has to be paid on any advance amount received from the client prior to raising any bill for the service rendered.
True
False
Excise Duty is to be paid through ________________ challan.
TR - 6
TR - 3
ST - 6
ST - 3
In India service tax had been levied on the recomendation of
Tax Reforms Commitee
Ministry of Finance
CBDT
Revinue Minister
There is no service tax on
sale of service
export of service
Both of the above
None of the above
STC stands for
Sales Tax Code
Service Tax Code
Service Transaction Code
Service Trader Code
The New ECC of a registered excise dealer having PAN IAVSG2356X is IAVSG2356X XD 001.
True
False
Service Tax is levied by the Central Government
True
False
Form ST-3, in connection with Service Tax, is to be filed on half-yearly basis.
True
False
The registration certificate obtained from excise authorities is to be exhibited at the registered premises.
True
False