Service tax liabilities on two wheeler free service
This query is : Resolved
19 December 2013
Dear Professional Friend's
Kindly guide me regarding that who will be liable for the service tax in case of free services provided by the vehicle companies to customers. Pls quote the related case law.
Kindly guide me regarding that who will be liable for the service tax in case of free services provided by the vehicle companies to customers. Pls quote the related case law.
CA Vikas Acharya
(Expert)
20 December 2013
In this case, service is provided by an authorised service station to a customer and the service provider receives the consideration for the services provided from the manufacturer.
Service tax is liable on the amount received from the vehicle manufacturer for the purpose of servicing of vehicles.
As the law does not in any way restricts the levy of service tax only on the service charges received from the recipient of the service, therefore, such reimbursements are subject to service tax.
case law why required as it is in itself explanatory..
though there were circulars related to this by the deptt.
Service tax is liable on the amount received from the vehicle manufacturer for the purpose of servicing of vehicles.
As the law does not in any way restricts the levy of service tax only on the service charges received from the recipient of the service, therefore, such reimbursements are subject to service tax.
case law why required as it is in itself explanatory..
though there were circulars related to this by the deptt.
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