Levy of st reverse charge on bill or service date
This query is : Resolved
12 July 2013
sir,
my client had provided a service on june but he had raised bill on 2nd july, he had not charged service tax to the bill because service is provided in june
please tell me the solution
my client had provided a service on june but he had raised bill on 2nd july, he had not charged service tax to the bill because service is provided in june
please tell me the solution
12 July 2013
Dear Sir,
What is the name of the service provided and status of the service provider and service receiver?
The answer will be sent based on your reply.
What is the name of the service provided and status of the service provider and service receiver?
The answer will be sent based on your reply.
12 July 2013
Dear Sir,
What is the name of the service provided and status of the service provider and service receiver?
The answer will be sent based on your reply.
What is the name of the service provided and status of the service provider and service receiver?
The answer will be sent based on your reply.
12 July 2013
both service provider and service receiver are companies and the service is maintanance of vehicles
12 July 2013
No reverse charge, if service provided prior to 1-7-2012
1)In case of some services, reverse charge mechanism is applicable w.e.f. 1-7-2012 i.e. service tax is payable (partly or wholly) by service receiver..
2)In view of section 67A (which is effective from 28-5-2012), service tax will not be payable by service receiver under reverse charge mechanism, if service was provided prior to 1-7-2012, even if payment is received later.
3)This will be so even if invoice was issued after 1st July 2012.
[Note that Point of Taxation Rules cannot override provisions of section 67A].
Thanks & regards
Ganesh babu k
1)In case of some services, reverse charge mechanism is applicable w.e.f. 1-7-2012 i.e. service tax is payable (partly or wholly) by service receiver..
2)In view of section 67A (which is effective from 28-5-2012), service tax will not be payable by service receiver under reverse charge mechanism, if service was provided prior to 1-7-2012, even if payment is received later.
3)This will be so even if invoice was issued after 1st July 2012.
[Note that Point of Taxation Rules cannot override provisions of section 67A].
Thanks & regards
Ganesh babu k
Message likes :
1 times
12 July 2013
Agreed. Moreover, the service of "maintenance of vehicles" is not in reverse charge list. So, there is no liability for the service receiver, even if it is july 12.
My doubt is why the service provider as a company has not collected service tax for his bill of june raised in july.
The author of this query has to answer.
My doubt is why the service provider as a company has not collected service tax for his bill of june raised in july.
The author of this query has to answer.
Message likes :
1 times
12 July 2013
sir
will the provision of service tax reverse charge stands in case of normal service tax.
mean to say in this case the the bill is not liable for service tax
will the provision of service tax reverse charge stands in case of normal service tax.
mean to say in this case the the bill is not liable for service tax
12 July 2013
one more doubt
toll charges collected by the private authority (for travelling on the bridge)is liable for service tax
toll charges collected by the private authority (for travelling on the bridge)is liable for service tax
12 July 2013
my client told me that vehicles liable for road tax are exempted from service tax on their vehicle maintenance
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- ITC temporary reversal and reclaim
- Inventory of finished goods
- Applicable TDS rate for sale of property in Nov 2024
- Confusion around Form 26QB fields
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Tds on building rent monthly
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- RCM INVOICING FROM NOV-2024
- TDS under section and rate of TDS
- GST input on scooter purchased
- TDS under section 194Q and TCS under section 206C
- GST input on car insurance and repairs
- GST input on Diwali gift to employee
- GST input on Mobile Handset
- Material and freight in same invoice
- TDS under section 194J inclusive of reimbursement of expenses
- TDS on Material and Labour in same invoice
- Should I be worried about and rectify reporting Jan,Feb ,March 2024 foreign salary in schedule FA?
Trending Online Classes
CAclubindia
