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CLUBBING OF SERVICES FOR CHECKING GST EXEMPTION LIMIT, Service Tax

Issue Id: - 114270
Dated: 25-10-2018
By:- rajesh singal
CLUBBING OF SERVICES FOR CHECKING GST EXEMPTION LIMIT

  • Contents

Hello Sir,

We are providing two types of one services i.e. one is providing tankers to Indian Oil Corporation for transportation of petrol/diesel. These tankers are provided for supply of product to our own petrol pumps. Although it is a taxable service under GTA but service tax is being deposited by IOC. So we do not do anything in this regard. Total amount of service provided is app. 28.00 lacs.

Secondly we have one Maruti Service Station and annual receipts are around 6.50 Lacs. Which is very well below the exemption limit.

Now query is whether both these services will be combined for looking into exemption limit.

Rajesh Singal

9417161882

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Posts / Replies

Showing Replies 1 to 10 of 10 Records

1 Dated: 25-10-2018
By:- KASTURI SETHI

Both are not to be clubbed. Relevant extract of Notification No.33/12-ST dated 20.6.12 is appended below:

3. For the purposes of determining aggregate value not exceeding ten lakh rupees, to avail exemption under this notification, in relation to taxable service provided by a goods transport agency, the payment received towards the gross amount charged by such goods transport agency under section 67 of the said Finance Act for which the person liable for paying service tax is as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules, 1994, shall not be taken into account.


2 Dated: 25-10-2018
By:- DR.MARIAPPAN GOVINDARAJAN

Not required.


3 Dated: 25-10-2018
By:- Ganeshan Kalyani

In my view, the GTA turnover would not be considered to include it with the taxable service of service station.


4 Dated: 26-10-2018
By:- rajesh singal

Sir,

but Assessing officer is doing so, what should be done in this regard.

Rajesh Kumar Singal


5 Dated: 26-10-2018
By:- KASTURI SETHI

You may receive a letter from the Department. You will not receive Show Cause Notice on the issue asked by you .Some other issues may be involved. It is your phobia on the issue. It is time to be silent and fearless. Notification is very much clear. All other experts are also of the same view. Nowadays Govt. is very strict regarding issuance of LAME SHow Cause Notice. Ask the officer to give in writing if the department is on right track on the present issue.


6 Dated: 26-10-2018
By:- rajesh singal

Sir,

This case relates to financial year 2013-14 and department has given written show cause notice on first appearance itself. On this date only required documents were submitted.

Thanks


7 Dated: 26-10-2018
By:- DR.MARIAPPAN GOVINDARAJAN

You may file reply contesting the issue.


8 Dated: 26-10-2018
By:- KASTURI SETHI

If SCN has been issued, reply has to be filed. Three opportunities personal hearing will be accorded to you. The adjudication process will follow. It does not mean failure.


9 Dated: 26-10-2018
By:- Ganeshan Kalyani

Reply must be filed to the notices.


10 Dated: 26-10-2018
By:- Ganeshan Kalyani

An email is send asking some information. A call is also made to the assessee seeking information. Sending letters have diminished. Slowly things are moving to digitalisation. Computer laptops are now given to the staffs. Analysis are also carried out by the authority. Assesse cannot escape. Things are now transparent. Compliances are obline. No changes without on background. Trails are available with Information technology. Authorities are advanced.


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