Applicability of service tax on association of person
This query is : Resolved
12 January 2015
whether service tax is applicable on Association of person ?
if yes then please tell me the notification no. under which it is applicable
if yes then please tell me the notification no. under which it is applicable
12 January 2015
Dear Sir,
As per my view, service tax is exempt on services provided by any association to its members/persons up to an amount of five thousand rupees per member/person per month for the sourcing of common services/goods from a third person. If the share/contribution is exceeds from 5000 rupees then it would be taxable. Notification No.25/2012-ST dated 20.06.2012-S.No.28. However some clarifiation on the matter has also provided by the cbec vide the circular No.175 dt.10.01.2014.
As per my view, service tax is exempt on services provided by any association to its members/persons up to an amount of five thousand rupees per member/person per month for the sourcing of common services/goods from a third person. If the share/contribution is exceeds from 5000 rupees then it would be taxable. Notification No.25/2012-ST dated 20.06.2012-S.No.28. However some clarifiation on the matter has also provided by the cbec vide the circular No.175 dt.10.01.2014.
16 January 2015
A.O.P is service receiver,
service is works contract and under reverse mechanism whether Service tax is applicable to A.O.P?
service is works contract and under reverse mechanism whether Service tax is applicable to A.O.P?
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