One of my client(5Star Hotel Manali) is registered and providing following services.
1. Accommodation service 2. Restaurant Service 3. Health Club Services 5. Laundry Services
In the Last Month This Hotel Provide Services to Boolywood Production Company Dharma Productions For( Shooting of one Song Seen ) In Hotel Location. and charged 15 Lakh as fee for Service and charged 12.36% Service Tax.
Please Suggest Me above Service in which Tyep of Service we can Treat as Business Auxiliary Service. and Go for Registration in this Catagary or Not.Because This Hotel Provide Many time this service in Year But Not Registered Service in service tax Registration Certificate . Also suggest this service is Not fall in Negative List So we charged service tax now addition in service is Mandatory.
04 August 2012
Negative List based comprehensive approach to taxation of services came into effect from the first day of July, 2012. For payment of service tax under the new approach, a new Minor Head - ‘All taxable Services’ has been allotted under the Major Head “0044-Service Tax".
Querist :
Anonymous
Querist :
Anonymous
(Querist)
04 August 2012
Sir now we should be go for Registration in this head
04 August 2012
Yes... As there is no category as such in the service tax after the introduction of negative list.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
04 August 2012
Thanks Sir,
Now we can deposited Service tax in all taxable services code. than after registered in this service.
i am only confused on this point after negative list Comprehensive approach to taxation.co should Go ammend ST-3 and add this service ...please confirm me
04 August 2012
as of now, we have three mode of transaction in payment of service tax i) Payment of service tax for the receipt in earlier period ie before PoRT(1st July 2011) ii) payment of service tax upto 30th June under PoRT iii) Payment of Service tax on reverse charge mechanism on selected service
Certainly there shall be modification/revision in ST-3 is expected by early Sep.12