If pan no. not provided by service provider

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 June 2013 Dear Sir,

If Cab Service Provider, not provide his PAN no. and the yearly agreement amount is Rs. 50000, less than Cut off limit of Rs. 75000, at which rate TDS to be deducted, also plz. suggest applicability of reverse charge mechanism of the service provided by cab service if PAN no. not available.
(howz the service tax retun submit without the pan no. of service provider)
regards

CA. RAGHAV GARG

CA. RAGHAV GARG (Expert)
Follow

29 June 2013 Do not Mix Service Tax & TDS.

1. TDS @ 20% if single bill is more then Rs. 30,000/- and no PAN

2. for Service Tax portion,
CABS are not covered under Reverse Charge of Service Tax.

for further query mail me

Raghav@ggsasociates.in

CA. Raghav Garg