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Defence personal service tax

franklings (MD) (135 Points)

23 June 2016

Defence persons including Army /Navy and Air force and their EX -service men are exempted Or/ Not from paying service tax for purchase of Canteen Stores Department(CSD) ,Ministry of defence,Grocery /liquor items.If exmpted ,Why GTA billing and collectiong ST from concerned Unit Run Canteen of CSD? If ST including in the billing ,ultimately it will effect the defence personal and their Ex service men. So GTA need not add service tax in the bill ,Is it correct?

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9 Replies

CA Brijendra Tripathi (Consultant) (142 Points)
Replied 23 June 2016

There is no such exemption yet provided in service tax as you are mentioning.

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Keshav (None) (103 Points)
Replied 23 June 2016

There is specifice exemption provided in service tax for defence persons

1 Like

CA Sujeet Kumar (Self-Practice) (738 Points)
Replied 23 June 2016

Service receiver like navy/army will give you detail or certificate about exemption. Ask from them.

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franklings (MD) (135 Points)
Replied 28 June 2016

If the service receiver is the govt department is there any scope of service tax(in case of goods transoprting agency)

CA Brijendra Tripathi (Consultant) (142 Points)
Replied 28 June 2016

Originally posted by : franklings
	If the service receiver is the govt department is there any scope of service tax(in case of goods transoprting agency)

Yes service tax will be levied but it will come under Reverse Charge Mechanism.

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CA Brijendra Tripathi (Consultant) (142 Points)
Replied 28 June 2016

Originally posted by : franklings
	If the service receiver is the govt department is there any scope of service tax(in case of goods transoprting agency)

Yes service tax will be levied but it will come under Reverse Charge Mechanism.

franklings (MD) (135 Points)
Replied 06 July 2016

Unit Run Canteen (URC) of Canteen Stores Department (CSD) , Ministry of defence not falls (comes) under the category of Registered factory OR Registered society OR Cooperative society OR corporate body OR Partnership firm Or any Dealer of excisable goods, who is registered under the central excise act 1944 (1 of 1944) OR the rules made there under. URC of CSD canteens receives goods and sells through their self outlets, not through public outlets and it is purely for their self-service. In view of the above , is there any need to bill/collect the ST from URC Canteen of CSd by Good Transporting Agency?

Read more at: /forum/service-for-defence-canteen-363956.asp

CA Brijendra Tripathi (Consultant) (142 Points)
Replied 09 July 2016

Yes,

Service Tax Still will be levied & in that case theliability for collection & payment of Service tAx will be on GTA.

1 Like

franklings (MD) (135 Points)
Replied 25 March 2017

For an individual what are the conditions to become a Good Transport operator (GTO) and what differs GTO from GTA (good transport agency). Is GTO liable to service tax. Please clarify