Dear all,
Is service provided by the story writer for writing stories subject to service tax ?
Ankit
(CA, CS)
(3064 Points)
Replied 15 May 2013
Dear Simran,
you are welcome...you dont have to deduct ST...it is not TDS...
if it is charged in the bill, then ok..otherwise, you have to ignore it....ST is the liability of the person raising the invoice and not yours
sImRaN
(Student CA Final )
(84 Points)
Replied 15 May 2013
Originally posted by : Ankit | ||
Dear Simran, you are welcome...you dont have to deduct ST...it is not TDS... if it is charged in the bill, then ok..otherwise, you have to ignore it....ST is the liability of the person raising the invoice and not yours |
okay......thanks again......
one more ques...if tht service provider is foreigner...thn under reverse charge, is company liable to pay ST ??
Ankit
(CA, CS)
(3064 Points)
Replied 15 May 2013
You are welcome again Simran,
yes if the service provider is a foreigner then the company is required to pay ST on Reverse Charge Mechanism.
TAPAN RAY
(ACP Inspector)
(33 Points)
Replied 15 May 2013
The service of Story writting is not in the negative list of services and hence service tax is payable, Further, if the service provider is a foreigner then also service tax is payable under reverse mechanism.
Manish K.Gandhi
(Superintendent)
(966 Points)
Replied 16 April 2015
If story writer is indian and gross amount of all the service provided by him is less than Rs.10 lakh a threshold limit for exemption for SSI in terms of Notification 6/2005-ST as amended, latest Notif. No.33/2012-ST
Muddassir Khan
(System Admin)
(22 Points)
Replied 10 April 2016
Dear Simran,
Content writing is in negative list of service tax. Please refer Notification No. 25/2012-Service Tax
It is the negative list of service tax.
It says on Entry No. 15
Temporary transfer or permitting the use or enjoyment of a copyright covered under clauses (a) or (b) of sub-section (1) of section 13 of the Indian Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical, artistic works or cinematograph films;
Story/Songs/News/Article writing etc is a literary work. Please see the copyright act 1957.
And in all later notifications of service tax, they did not delete this entry.
So you are not taxable in service tax.
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