icai delhi = SR
send courier to me jammu
by blazflaash (SP delhi)
apply rule 4(a) ie actual place of prformance of servic
& apply r8...
4a popos is place of actual performance
but for.courier service ka actual performance ky hoga...
- a- wher icai(SR) gave parcel to blazflaash laxminagar(delhi)
-b- or wher blazflaash(SP) delivrd parcel to me jammu
plz reply with reasoning
In this case:
Service Provider:Courier Agency
Service receiver - ICAI.
As per general Rule 3 of Place of Provision of Service Rules,2012 - the place of provision of service is location of service receiver(Delhi in above case) unless the case is covered by other rules specifically.(Courier agency service is not covered by speccific rules,thus general rule will apply)
Therefore,courier agency laible to pay ST.
sir, i had read that courier agency service k lye rule 4(a) applies??? coz we physically handover the goods
to courier man
CAclubindia
