08 June 2010
I M DISTRIBUTOR OF TATA DOCOMO AND FOR THE SAME PURPOSE I GOT SERVICE TAX REGN NO. NOW I GOT A SERVICE POINT FROM TATA INDICOM UNDER WHICH WE RECIEVES BILLS FROM THE USERS AND RECIEVES COMMISSION FROM THE COMPANY FOR THE SAME WORK DONE. NOW MY QUERY IS WHETHER THE COMMISSION OR INCENTIVE RECIEVED FROM THE TATA INDICOM IS ALSO TAXABLE UNDER SERVICE TAX AND WE ARE LIABLE TO PAY SERVICE TAX ON COMMISSION RECIEVED UPTO 31ST MARCH FOR WHICH I HAVE FILE THE RETURN ON 25TH APRIL. I HAVE ALSO RECIEVED COMMISSION/INCENTIVE FROM TATA DOCOMO, WHETHER I AM ALSO LIABLE TO PAY SERVICE TAX ON THAT AMOUNT. NOW WHETHER I HAVE TO FILE A REVISE RETURN AFTER INCLUDING COMMISSION INCOME IN TO THE RECIEPTS ALREADY FILED IN THE RETURN UPTO WHAT TIME I CAN FILE REVISED RETURN, NOW WHAT WOULD BE THE INTEREST AND PENALTY I HAVE TO PAY TO SERVICE TAX DEPT FOR THE TAX PAYABLE NOW ON COMMISSION RECIEVED, OR I HAVE TO PAY ONLY INTEREST FOR LATE PAYMENT. PLEASE RESOLVE MY QUERY
15 June 2010
The service tax half yearly return has to be filed by 25th of April 2010 for the half year (Oct-2009 to March 2010). The commission is covered under the Business Auxiliary service. The revised return has to be filed within ninety days from the due date of filing original return. While filing revised return, if there is any service tax payable then accordingly interest has to be paid at 13% per annum by adding revised details
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