Service tax on licence fee
This query is : Resolved
16 July 2012
We are going for ISO certificacation. The agency auditing for ISO have demanded service tax on Audit fee Plus Licence Fee for 3 years and application fee.
Please clarifie that weather the service tax is applicable on Licence fee & Application fee
Please clarifie that weather the service tax is applicable on Licence fee & Application fee
16 July 2012
The Agency auditing party is government or not? If he is government agencies,
From 01.07.2012, all Governmental support services is under reverse charge mechanism. Therefore the Governmental agencies need not collect any service tax, and it is to be borne by the service receiver.
6.In respect of services provided or agreed to be provided by Government or local authority by way of support services excluding,-(1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994
For this the service receiver has to pay service tax on 100% of the value. Please check up whether such fees are under support services.
From 01.07.2012, all Governmental support services is under reverse charge mechanism. Therefore the Governmental agencies need not collect any service tax, and it is to be borne by the service receiver.
6.In respect of services provided or agreed to be provided by Government or local authority by way of support services excluding,-(1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994
For this the service receiver has to pay service tax on 100% of the value. Please check up whether such fees are under support services.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GST Regis.
- Inventory of finished goods
- RCM INVOICING FROM NOV-2024
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Disallowance of Section 43B(h) to sez units
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- Sale of property furniture sale
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Tds on building rent monthly
- Should I include march foreign salary received in April in my income for FY 2023-24?
- HSN Details in IFF/GSTR-1 & in GSTR 9
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
Trending Online Classes
CAclubindia
