Team Legistify | Legistify

Team Legistify
Answered on 28 Sep 2018

In this case the services receiver in India is liable to pay Service Tax. Read More

Posted on 16 Mar 2016 | 1 Answer

Team Legistify | Legistify

Team Legistify
Answered on 28 Sep 2018

Every person providing a taxable service of value exceeding Rs. 9 lakhs, is required to register with the central excise or service tax office having jurisdiction over the office of such service provider. In case a recipient is liable to pay service tax, registration is required by him. There is also provision for centralised registration The ‘Input Service Distributors’ also require registering themselves. Read More

Posted on 11 May 2016 | 1 Answer

Team Legistify | Legistify

Team Legistify
Answered on 28 Sep 2018

In certain cases Government may shift the liability of payment of service tax to the receiver of service as a measure of administrative convenience. It is often referred to as ‘reverse charge’ in common language. Read More

Posted on 06 May 2016 | 1 Answer

Team Legistify | Legistify

Team Legistify
Answered on 28 Sep 2018

Yes, exemption from payment of service tax relating to all taxable services is available to Diplomatic Missions for official use of services as well as for the personal use or for the use of the family members of diplomatic agents or career consular officers posted in a foreign diplomatic mission or consular post in India, by notifications 33/2007- ST dated 23rd May, 2007 and 34/2007-ST dated 23rd May, 2007 respectively, but subject to procedures specified under those notifications. Read More

Posted on 06 May 2016 | 1 Answer

Team Legistify | Legistify

Team Legistify
Answered on 28 Sep 2018

If no service have been provided during a half year no Service Tax payable; the assessee may file a Nil Return within the prescribed time limit. Read More

Posted on 06 May 2016 | 1 Answer

Team Legistify | Legistify

Team Legistify
Answered on 28 Sep 2018

Whether there is a general or specific exemption available for the category of service provided under any notification. Whether you are entitled to the value based exemption of Rs. 10 Lakhs available for small service Whether the service charges were received for the services provided or to be provided. In case the service provided by a person falls within the scope of the taxable services and if such service is not fully exempted, the service tax is payable on the value of the taxable service received subject to the eligible abatements.(if any)  If you are availing the services of the service provider, please check:— Whether the service received by you is falling under the scope of any of the services where the recipient of the service is liable to pay Service Tax in terms of Section 68(2) of the Act read with Rule 2(d) of the Service Tax Rules, 1994. In case the service received by recipients of such service is falling under the scope of any of the taxable services defined under section 65 of the Finance Act, 1994, the recipients of the service shall pay Service Tax having regard to the exemptions/abatements admissible, if any. Please note that the value based exemption for small scale service providers under Notification No. 6/2005-ST, dated 01.03.2005 effective from 01.04.2005 is not admissible to such recipients of taxable services. Read More

Posted on 20 Jul 2016 | 1 Answer