CA Khyati Pithadia (Chartered Accountant) (173 Points)
30 April 2014Dear Sir,
The business of the assessee is giving vehicles on hired basis on the basis of commission. The assessee said that, he is not laible to pay service tax on it and hence he is not filing service tax retuns.
Whether service tax is applicable or not on it or not? As service tax notice regarding non-filing of ST-3 returns is issued to the assessee by the department.
Thanks in advance.
Harendra Kumar
(Tax Advisor )
(1326 Points)
Replied 01 May 2014
Sir,
You are provided the taxable services and your liability to be raised the service tax as nil or taxable either case may be.
Further also your liability to be submitted the service return as per service tax law but you can take the benefit also SSI exemption i.e. 10 lac but under Reverse Charges Mechanism SSI exemption cannot be availed. So that you may be filed the said return otherwise you are penalized the action.
Further in this regard you having the other observation plz forward the same.
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