Cenvat credit of custom duty
This query is : Resolved
23 September 2013
DEAR ALL
PLZ GUIDE ME
SUPPOSE DISH TV INDIA IMPORT SET TOP BOX FROM CHINA,AND SELL IT TO THEIR CUSTOMERS.THESE SET TOP BOXES ARE USED TO PROVIDE CABLE SERVICES TO CUSTOMERS. PLZ TELL ME WHETHER DISH TV INDIA CAN USE CUSTOM DUTY CREDIT FOR PAYMENT OF SERVICE TAX.
PLZ GUIDE ME
SUPPOSE DISH TV INDIA IMPORT SET TOP BOX FROM CHINA,AND SELL IT TO THEIR CUSTOMERS.THESE SET TOP BOXES ARE USED TO PROVIDE CABLE SERVICES TO CUSTOMERS. PLZ TELL ME WHETHER DISH TV INDIA CAN USE CUSTOM DUTY CREDIT FOR PAYMENT OF SERVICE TAX.
24 September 2013
You can not pay the service tax from CVD involved in the set top box imported goods. both are referent transaction.
24 September 2013
THANKS FOR ANSWERING
PLZ SIR, EXPLAIN YOUR ANSWER IN SOME DETAIL.
PLZ SIR, EXPLAIN YOUR ANSWER IN SOME DETAIL.
26 September 2013
1. Dish Tv is importing Srt top boxes
2. Paying custom duty and CVD
3. selling them to customer, who now owns the set top box
It is trading and no service tax on this is chargeable and therefore, no question of set off.
Transmission service through the set top box is a service which has nothing to do with sale of set top boxes.
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
2. Paying custom duty and CVD
3. selling them to customer, who now owns the set top box
It is trading and no service tax on this is chargeable and therefore, no question of set off.
Transmission service through the set top box is a service which has nothing to do with sale of set top boxes.
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
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
- GST Regis.
- Tax on capital gains revoked us 54f
- Inventory of finished goods
- Sale of property furniture sale
- Confusion around Form 26QB fields
- Should I include march foreign salary received in April in my income for FY 2023-24?
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Applicability of Ind As to associate of associate
- Refund of AY 22-23
- HSN Details in IFF/GSTR-1 & in GSTR 9
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
Trending Online Classes
CAclubindia
