nirmala mehta (Chartered Accountant) (57 Points)
19 May 2008In case of import of services, service tax has to be paid by the recipient of service. i would like to know if abatement provisions are applicable to such service recipients. for eg : if service of a mandap keeper is imported, wil the exemption value of 40% apply makin the effective taxable value 60%
OFFICESELVA
(Service)
(515 Points)
Replied 19 May 2008
There appears to be no provision in the said rules to claim abatement.
Harish Arora
(Chartered Accountant)
(52 Points)
Replied 20 May 2008
Yes
I dont think there is any provision in this regard.
Harish
CA Vijaya
(Service)
(22 Points)
Replied 10 July 2008
is there any documentary requirement for taking abatements. Like any kinda certificate required for abatements.
Can anyone help???
Rahul Dev
(ca final student)
(22 Points)
Replied 18 September 2008
| Originally posted by :nirmala mehta | ||
| " | In case of import of services, service tax has to be paid by the recipient of service. i would like to know if abatement provisions are applicable to such service recipients. for eg : if service of a mandap keeper is imported, wil the exemption value of 40% apply makin the effective taxable value 60% | " |
importer of services will b considered like service provider in india. so abatement provisions will be applicable in the same manner for importer
SAMRAT GHOSH
(Chartered Accountant)
(64 Points)
Replied 12 March 2009
Is there any abatemant for charging service tax on the rentals of the building used as hospital / nurshing home?
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 13 March 2009
| Originally posted by :nirmala mehta | ||
| " | In case of import of services, service tax has to be paid by the recipient of service. i would like to know if abatement provisions are applicable to such service recipients. for eg : if service of a mandap keeper is imported, wil the exemption value of 40% apply makin the effective taxable value 60% | " |
The import of mandap keepers service would only happen where the service is performed partiaslly in India. Is that the fact. If service perfromed outside India entirely there is no liability at all.
If liable then the exemption would be available if the condition in Not/1/2006 is met i.e. consideration should include the supply of food and the invoice should indicate the same.
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