Clarification on notification no. 14/2014-st, dated 11.07.20
Ram kr. (Buisness) (883 Points)
23 January 2017Ram kr. (Buisness) (883 Points)
23 January 2017
Nagendra Hegde
(Chartered Accountant)
(1948 Points)
Replied 23 January 2017
In the first case, since agent being service provider is in J&K, the place of provision is outside taxable territory (Rule 9) and not subject to service tax and hence, no liability under RCM.
In the second case, the place of provision would be service receiver (your) location being in India, place of provision would be in taxable teritorry and subject to service tax under RCM - you could discharge ST liability and avail credit on payment. Ref 30/2012-ST, Rule 4(7) CCR). Pls notein case of training where physical presence are required, then POP would be the location of training.
Ram kr.
(Buisness)
(883 Points)
Replied 24 January 2017
Ram kr.
(Buisness)
(883 Points)
Replied 25 January 2017
LIVE Form 10 B and Form 10BB: Handle Tax Audit Reports of Charitable Organizations(with recording)