03 December 2012
Dear sir, my one of client is providing the stationery (after screen & offset printing job) to the company and they are deducting tax deducted at source 2%. He is registered under vat act and paying regularly vat in form no. 231. my question is whether he is applicable for service tax also? and what will be the rate of service tax (this is applicable for abatement scheme)
03 December 2012
Mr. P G Joshi., I have a doubt., whether u r client while filing the VAT returns ., discloses the total amount of the printing job as sale ., or any partial job. If he discloses total job., then he will not be liable to pay the service tax., else he shall be liable to collect service tax on the service part of the Job., and the abatement will be 50% ., i.e. 50% of tax shall be paid by u r client and 50% by the company
03 December 2012
DearCABhargavaThanksforthequickreply.Myclientdisclose100receiptsasSales.Heprovidetheprintedstationeryasperrequirementtotheltdcompanies.Andaccordingtoyouropinionheneednottopaytheservicetaxortoenrollmentfortheregistration.thanksandregards.
CAclubindia
