Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
 
Discussions Forum
Home Forum Service Tax
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.
 
← Previous Next →

Labour supply vs job work, Service Tax

Issue Id: - 1348
Dated: 16-7-2009
By:- BAL KRISHAN GARG
Labour supply vs job work

  • Contents

X IS DOING JOB WORK ON PIECE RATE BASIS ON MATERIAL PROVIDED BY Y IN Y'S PREMISES ALONGWITH HIS LABOUR.DISPUTE ARISE MANPOWER'SAGENCY IN SER.TAX AND THE AC OF DIVISION HAD MADE THE NECESSARY ENQUIRY INCLUDING DOCUMENTS AND THE CASE FIGHT IN AC'S OFFICE AND HE CONCLUDED THAT X IS NOT PROVIDING LABOUR TO Y BUT X IS DOING JOB WORK.THIS FINDING HE HAS FORWARDED TO HIS REPORTING AUTHORITY . NOW THE SUPRINDENT OF THE DIVISION HAS ASKED ME TO MEET WITH THE AUDIT PARTY IN THE HEADQUARTER AND ADVISE TO SETTLE THE CASE AT AUDITOR'S LEVEL. MY QUERY IS WHEN THE CONCERNED AUTHORITY HAVE COMPLETELY MADE ENQUIRY IN THE CASE AND HE HAS FORWARDED HIS FINDINGS TO THE AUTHORITY CONCERNED IS THERE ANY NEED TO APPROACH TO THE AUDIT PARTY FOR THE SETTLEMENT. WHETHER AUDIT PARTY HAS MORE POWER PARTICULAR IN THE CASE WHEN AC HAS MADE ALL ENQUIRY INCLUDING MY PRESENCE AS A LEGAL CONSULTANT FOR THE CLIENT. I HAVE SUBMITTED ALL THE RELATED DOCUMENTS IN WHICH I CAN PROVE THAT IT IS NOT A LABOUR SUPPLY CASE BUT IT IS SIMPLE A JOB WORK CASE AND HE ACCEPTED MY PLEA. ALTHOUGH HIS FINDING HAS NOT COMMUNICATED TO ME IN WRITING BUT I HAVE SEEN THE LETTER WHICH HE WRITTEN IN WHICH HE ACCETPED ME PLEA . CAN ANYBODY BE CORRECT APPROACH SO I CAN PROCEEDS FURTHER. THANKS TO ALL B.K.GARG

Posts / Replies

Showing Replies 1 to 3 of 3 Records

1 Dated: 18-7-2009
By:- Rama Krishana
It is an attempt of the central excise department / service tax department to collect duties or taxes without issues Show Cause Notice (SCN) therefore they are running behind you that some how you would agree to deposit the amount without going into litigation. In this case, when you have already represented before the AC of the Division, you may write a simple letter to the AC with a cc to the audit party and range office that how the matter is being taken up the the audit team resulting into an harassment. You may also send a letter to the commissioner / chief commissioner in this regard. Further, audit party has no power except to recommend the matter to divisional office to issue SCN. Officially they can not force the assessee to deposit service tax on the basis of observation by them.
2 Dated: 18-7-2009
By:- BAL KRISHAN GARG
Respected Rama Krishna Ji , In this regard , I explain you the thing happened. Notices have been issued by concerned AC/Superindent of the division . They asked 3 year's details with documents including bill book,ledger account,confirmation from the party , bank statement , ITR'S etc. and all these documents have been submitted and personal hearing as a consultant before AC of the Division held.They made cross questions to me and further they issue a notice to the service receipent also and he has also submitted all replies . in conclusion , AC of the Division has made his final findings in my favour and report to his authority concerned which i have seen unofficially through superintendent.the case was discussed in details . nearabout 4-5 hearing have been made in these four case . My query is whether after reporting by AC of the Division which is in my favour i should contact to the audit party ? as report has been sent by the AC after all his enquiry and verification of the records and documents submitted . Is there any power on the audit party's hand to reffer the case agains to the Division or some other authority . As a professional I think when the Concerned Authority i.e.AC / Superintendent has accepted my plea why I should approach the audit party . Moreover the receipent has also replied the facts of the case. Thanks a lot Mr. Rama Krishna
3 Dated: 19-7-2009
By:- Rama Krishana
The action of the department is wrong and must be condemned. As I said earlier, in case audit party has any observation, that can send its observation of the concerned department through proper channel. In this case, you just reply and submit the facts firmly and be salient thereafter. Here, the general mistake we do that without a proper notice or summon we reach there office merely on a verbal call to explain our stand. You just insist them to issue necessary letter and notices. Thereafter you need to reply appropriately. This a case of harassment, and I hope some department officials would also be reading these facts and issues. Simultaneously I suggest you not to be panic and worried.

1

Old Query - New Comments are closed.

← Previous Next →
what is new what is new
  ↓     Latest Happenings     ↓  

Notification: CGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods

Forum: REGISTRETION

Forum: On what Value tax to be deducted at source (TDS)

Highlight: IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification no. 1/2017 as amended vide notification dated 22-9-2017

Notification: IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.

Highlight: National Advisory Committee on Accounting Standards - Tenure of the NACAS extended from one year to two years

Notification: National Advisory Committee on Accounting Standards

Forum: Duty Drawback- Urgent

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force - "subsidiary company" or "subsidiary"

Highlight: Restriction on number of layers for certain classes of holding companies - More than two layers of subsidiaries not allowed subject to certain exceptions.

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Forum: Input Tax Credit - Reg

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version