TMI BlogSponsorship serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Sponsorship service X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of sponsorship services for both service receiver and service provider in simple words, thanks and regards Reply By Rajagopalan Ranganathan: The Reply: Dear Mr. Shinde, 100% of service tax in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of sponsorship services is to be paid by the receiver of the service vide sl. No. 3 of Notification No.30/2012-ST dated 20.6.2012 and rule 2 (d) (C) of Service Tax Rules. (as inserted with effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 1.7.2012.). In other cases, service provider is liable to pay the service tax. In case of services covered under reverse charge, the point of taxation shall be the date on which payment is mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to service provider, if the payment for such service is made within three months from the date of invoice. If payment for such service is not made within three months from the date of invoice, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point of taxation will be date immediately following the period of three months. This provision is with effect from 1.10.2014. For the period prior to 1.10.2014 the payment for such service is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made within six months from the date of invoice. X X X X Extracts X X X X X X X X Extracts X X X X
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