19 March 2013
Service tax basic exemption is not applicable for those are using brand names and as authorised dealer or person using other business name and brands. so you are liable to charge service tax from 1st Invoice
19 March 2013
But there is a chapter in Authorised Service Station, where it says basic exemption limit is applicable. And it doesn't mention any brand name.
For a authorised service station, it has to be of some manufacturer, where brand name will be used.
My biling is done under my firm name not in the name of the manufacturer( for example, service of mobile phones say, at samsung, billing will be from samsung). I would like to believe the brand name claus is for those services provided by the franchise on behalf of the company. I'm not a franchisee.
CAclubindia
