CA Ramsai N (Fresher) (594 Points)
03 January 2013Hai.............
I've a doubt regarding service tax liability.
Service was provided by a Indian company(say A ltd) on behalf of another indian company(B ltd) to a foreign company(F ltd).
A ltd charged service tax in its invoice to B ltd.
Now B ltd raised the Invoice to F ltd with out charging any service tax.
Question:::Whether service tax liability attracts to B ltd? or not?
Please quote the section.
Thanks in Advance.
Prasad
(Sr. Manager)
(617 Points)
Replied 03 January 2013
Please refer the place of provision rules 2012.
Now the question of B LTD has to charge the service tax or not would depend on whether it satifies the conditions in place of provision rules.
Normally ST is not charged. now if B ltd is a 100% EOU/STP..., then there is provision to claim refund of the service tax paid to A Ltd.,
Ashwani Narnoli
(.)
(1843 Points)
Replied 04 January 2013
Please tell the exact nature of services provided
Sonu Kumar
(Account Manager)
(665 Points)
Replied 05 January 2013
Service Tax is Origion based Consumption Tax............. Any Services Provided Outside of India is Not Taxable Including J&K...............No service Tax Liability Do not Attract B Ltd
Vikas
(CA)
(1135 Points)
Replied 08 January 2013
Be careful...
Explain the exact nature of service provided, only then the taxability can be determined.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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