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Liability of service tax - NGO, Service Tax |
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Liability of service tax - NGO |
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sir, my client helpage india is a NGO.HELPAGE RECEIVED ROYALTY INCOME FOR USE OF ITS NAME AND DEPOSIT SERVICE TAX UNDER HEAD INTELLCTUAL PROPERTY. MY QUESTION IS WHETHER HELPAGE IS LIABLE TO PAY SERVICE TAX, NOT BEING A COMMERCIAL CONCERN.
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Under service tax NGO may also be liable for a number of servcies. Only if the defintion sets out commercial coincern then only they can be excluded. In IPR service the service provider is holder of IPR in this case the NGO. Liable
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