TMI BlogDoes Service provided to NHAI falls under the net.X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, I want to know whether service provided by an Advocate or association of advocates to NHAI falls under Service Tax net in the year 2011-12. As per the definition of the Act on Legal Consultancy, services provided to 'business entity' falls under the service tax net. Therefore, I want to know whether NHAI falls in the category of business entity. Waiting for your quick rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. - Reply By Surender Gupta - The Reply = To my mind, NHAI is not a business entity and not liable to service tax on reverse charge on Advocate Services. - Reply By JAMES PG - The Reply = As per notification no. 25/2012 , following conditions should be satisfied to be eligible for exemption as a Govt authority: - Set up by an Act of the Parliament or a State Legislature - Estabilished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with 90% or more participation by Govt - Carries out the functions entrusted to a municipality under Article 243 W of the Constitution. NHAI is constituted by the Act of Parliament, viz, National Highway Authority of India Act, 1988. Being so, it is not a business entity. ( http://www.nhai.org/ ) - Reply By SRINIVASAN RAJAGOPALAN - The Reply = I agree with the view that NHAI is not a busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess entity. At the same time, before this forum, I wish to state the following. Whenever any service is rendered directly or indirectly to the Government, the Government has to pay the Tax through the service provider, in general. To pay the tax to the service provider and then collecting it from them appears to be an unnecessary exercise. Therefore, in my opinion, all services rendered to Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment could be exempted to avoid unnecessary paper work and any litigations in this regard could be avoided. Hope my views will be in the right direction. --- J.R.SRINIVASAN, RETD. SUPDT OF C.EX., / CONSULTANT. - Reply By Surender Gupta - The Reply = I would like to endorse the views of Mr. SRINIVASAN RAJAGOPALAN. An email in this regard has also been sent to CBEC. - Does Service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided to NHAI falls under the net. - Query Started By: - Rajesh Sharma Dated:- 4-7-2012 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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