I am a service receiver from club & association. I had paid service tax on the same in march 2016. I just want to know that which NOTIFICATION of club & association mentioned while i am filling the service tax return on 25th April 2016.
15 April 2016
I am not quite clear about your query. If you are receiving services from a Club or Association and pay service tax to the Club, there is no requirement for you to fie ST - 3 Return since Club Association Services are not covered under Reverse Charge Mechanism casting the liability on the service recipient to pay service tax and file ST - 3 Return.
However if you are the Club or Association providing services the same is covered under the category 'Membership of Club Services' and the applicable tax rate is 14% Service Tax and 0.5% Swachh Bharat Cess. The service is covered under section 65(105)(zzze) of the Finance Act 1994.
15 April 2016
I am not quite clear about your query. If you are receiving services from a Club or Association and pay service tax to the Club, there is no requirement for you to fie ST - 3 Return since Club Association Services are not covered under Reverse Charge Mechanism casting the liability on the service recipient to pay service tax and file ST - 3 Return.
However if you are the Club or Association providing services the same is covered under the category 'Membership of Club Services' and the applicable tax rate is 14% Service Tax and 0.5% Swachh Bharat Cess. The service is covered under section 65(105)(zzze) of the Finance Act 1994.
19 April 2016
Dear sir i have paid service tax to the govt not the service provider . & whether can i show club & association services in service tax return? pls reply asap
19 April 2016
You are not registered with Central Excise Department as a service provider for Club Membership Services. That service is also not covered under Reverse Charge Mechanism - so the payment was unwarranted.
That said if you hold an STC No. you can show the payment of this tax and SB Cess in your ST - 3 Return. Show the tax payment against services you are registered for. Write a clarificatory letter to the Divisional AC / DC mentioning that the payment was made under the wrong accounting code. The correct accounting code should be of one of the services you provide and / or are registered as recipient for RCM. A copy of the challan should also be enclosed.
You will thus not stand to lose the service tax wrongly paid, and the payment would also be reflected in your ST - 3 Return.
In case you are not registered and do not hold an STC - apply for refund in Form R.
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