Rate of ST payable -old value received of low ST rate period

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Ramesh M (Querist)
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10 April 2008 I would like to know : what is the rate of ST payable now, (present rate is 12%), in case, value of service is received now... which pertains to older period...when ST rate was lower...8 % or 10 %.

ST officer says if you are paying ST now for new or old periods.... you have to pay rate of tax presently applicable.

But I think it is not justified : Supposing I receive commission now of 5 years back.... when ST was not applicable... then obviously I will not pay ST on that. Similarly, if I had charged 8 % or 10 % ST to a company 2-3 years back, and they pay the amount to me now with the lower amount of ST, then how can I pay higher new rate of ST to Govt ??

Please also give govt. circulars / notices if any regarding the above.

Jitender

Jitender (Expert)
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10 April 2008 it must be of old period. because rate is applicable when services are provided.

Ramesh M

Ramesh M (Querist)
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10 April 2008 Thanks Jitender. I also said the same thing. But the ST officer dosent agree. He also is showing some circular which is not so comprehendable.

Can you give details of govt. circulars / notices if any regarding the above.

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Jitender

Jitender (Expert)
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11 April 2008 can u provide the circular no ,the a.o is showing to u.

Ramesh M

Ramesh M (Querist)
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15 April 2008 That is an internal letter which he cannot give. But more or less it means what he is saying.

I have done my LLB too. (Non-practising advocate). I am also of the opinion that you have given. But what do I do now ?

Ramesh M

Ramesh M (Querist)
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19 April 2008 can someone help me on this topic please ??

Ramesh M

Ramesh M (Querist)
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19 May 2008 ??

CA. Subodh Kumar 9864367665

CA. Subodh Kumar 9864367665 (Expert)
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19 May 2008 first of all ask him,

Have u seen ST 3 form,

if there is no applicabilty of leving old rate in current period, then there shall not be any meaning of carrying this rate in new form.

Wait i will provide all the docs for ur kind perusal.

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Ramesh M

Ramesh M (Querist)
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16 June 2008 I wish you would provide the documents mentioned by you as soon as possible.

CA Harish Suwalka

CA Harish Suwalka (Expert)
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31 May 2012 this query seems to be resolved

Ramesh M

Ramesh M (Querist)
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17 February 2013 Hello Harish ji,

Could you please tell me what is the status as to point of taxation at present. Do we have to pay service tax in the quarter of billing; even if we do not receive the commission - which we may or may not receive later ??