Abhishek (Chartered Accountant) (142 Points)
23 May 2014One of my client used to provide following service prior to the negative tax regime (year 2009-10 to 2011-12) :
"Loading of coal on its trucks and depositing the same in the furnace located in the factory premises of the service recipient"
Please let me know the levy of service tax on the same as per the erstwhile service tax rules.
Harendra Kumar
(Tax Advisor )
(1326 Points)
Replied 24 May 2014
Sir,
Your meaning is Loading coal in truck and same send to factory premises. if yes then your services is taxable and liability to pay the service tax and if you are SSI exemption they same liability to be forward the service receipaint.
Vikas
(CA)
(1135 Points)
Replied 26 May 2014
Hi Abhishek,
Please elaborate on your query. The facts are not complete to provide an opinion.
Abhishek
(Chartered Accountant)
(142 Points)
Replied 29 May 2014
i meant "loading of coal on trucks from the warehouse which is located within the factory premises of the service recipient and depositing the same in the furnace"... will this service attract service tax??...a per provosions before the introduction of the negative list?
Mir Irshad Ali
(Partner)
(192 Points)
Replied 29 May 2014
The service provided by your client appears to be appropriately classifiable as "Business Auxiliary Service" and liable to service tax during the said period.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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