In Income Tax Act,1961 there is a provision related to clubbing.In the husband gives the gift to his wife then any income generated from such asset will be clubbed in the income of husband.Husband has to pay incoem tax on such income.
If the transporter gives the gift of goods carriage to his wife,then as per the provisions of income tax act,1961 the income generated by wife from such goods carriage will be clubbed in the income of husband.
There is no such provison of clubbing in the service tax.
In above case:
Who will considered as service provider husband or wife?Why?
who will pay the service tax whether husband or wife?
Assume that Transportation Service is provided to individual or unregistered firm or huf.
CAclubindia
