vishal (accountant) (65 Points)
11 February 20091) some of our supplier send bill (material + transport chg.) total amount paid to be supplier no any other bill of transporter. Material is CST & VAT paid. What is the liablities of service tax.
2) other supplier send a bill of material with EXCISE and alos they send debit note of transport chg. without service tax. what about service tax in this case
regard
vishal
NITIN
(Progession)
(338 Points)
Replied 11 February 2009
In first case consigment note is require to be obtained from transport agency if service is liable to tax and service tax is not paid by transporter
In second case also liability arises if such service is taxable and not paid bu transpot agencies.
Such can be verify by writing to supplier of such items. Also notification No. 35/2004dt 3.12.2004 and 1/2006 dt 1.3.2006 is also read out
vishal
(accountant)
(65 Points)
Replied 13 February 2009
| Originally posted by :vishal | ||
| " | 1) some of our supplier send bill (material + transport chg.) total amount paid to be supplier no any other bill of transporter. Material is CST & VAT paid. What is the liablities of service tax. 2) other supplier send a bill of material with EXCISE and alos they send debit note of transport chg. without service tax. what about service tax in this case regard vishal |
" |
for point no. 01 i have attch the format. we deduct TDS on transport chg. who is liable to pay service tax.
& point no. 02 consingnor paid the transport chg. to transporter. they send us debit note without service tax. how can we pay service tax b'coz transport chg. has already been paid by the consignor.
there are no service tax libility on you in both cases. Your tax liabilities aries If the supplier make a declaration over bill that he has not paid service tax and you have to pay at your part.
If that type of declaration is appearing over bill thereafter your liability to pay S Tax. For calculation of S Tax take 25% of the bill amount (Transportation only) and calculate S Tax @ 12.36% and deposit with Service Tax Department on due date.
Please note that this amount should not deducted from the supplier bill and deposit to Govt after making payment to supplier.
>>Rajesh
vishal
(accountant)
(65 Points)
Replied 18 February 2009
| Originally posted by :Rajesh | ||
| " | there are no service tax libility on you in both cases. Your tax liabilities aries If the supplier make a declaration over bill that he has not paid service tax and you have to pay at your part. If that type of declaration is appearing over bill thereafter your liability to pay S Tax. For calculation of S Tax take 25% of the bill amount (Transportation only) and calculate S Tax @ 12.36% and deposit with Service Tax Department on due date. Please note that this amount should not deducted from the supplier bill and deposit to Govt after making payment to supplier.  >>Rajesh |
" |
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Dear Mr. Rajesh I have attached format of bill which is provided to us by supplier is the format of the bill is correct or what is the right format you suggest ?
vishal
(accountant)
(65 Points)
Replied 18 February 2009
Dear Mr. Rajesh I have attached format of bill which is provided to us by supplier is the format of the bill is correct or what is the right format you suggest ?
| Originally posted by :vishal | ||
| " | Dear Mr. Rajesh I have attached format of bill which is provided to us by supplier is the format of the bill is correct or what is the right format you suggest ? | " |
Dear Vishal
If your supplier make any declaration over bill (as per your attached file, there are no declaration) regarding non deposition of S Tax on Transport Charges then it's your liability to deposit the S Tax as I mentioned earlier. If there are no Declaration as such then NO LIABILITY made on your part. For mor details please refer to the service tax act on official site of Central Excise.
>> Rajesh
CAclubindia
