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SERVICE TAX LAIBILTIY OF ANY PERSON OTHER THAN SERVICE PROVIDER

Service Tax - By: - Mr. M. GOVINDARAJAN - Dated:- 29-4-2015 - Section 68 (1) of the Finance Act, 1994 ( Act for short) provides for the liability of paying service tax by the service provider. Section 68 (2) of the Act provides that, other than service provider, in respect of such taxable services as may be notified by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66B a .....

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nes the term person . According to this section the term person includes the following: an individual; a Hindu Undivided Family; a company; a society; a limited liability partnership; a firm; an association of persons or body of individuals, whether incorporated or not; Government; a local authority; or every artificial person, not falling within the above. Vide Notification No. 30/2012-ST, dated 20.06.2012 the Government introduced the Reverse Charge Mechanism i.e., the service tax is .....

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d by a recovery agent to a banking company or a financial institution or a non-banking financial company; provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- any factory registered under or governed by the Factories Act, 1948 any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India; any co-operative society estab .....

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individual advocate or a firm of advocates by way of legal services, or Government or local authority by way of support service excluding,- renting of immovable property, and services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994, to any business entity located in the taxable territory; provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate; provided or agreed to be provid .....

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ovided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory. Extent of service tax payable The extent of service tax payable thereon by the person who provides the service and the person who receives the service for the taxable services specified in (I) shall be as specified in the following Table, namely:- Table Sl. No. Description of service %age of tax payable by the per .....

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titution or a non-banking financial company Nil 100% 3 in respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road Nil 100% 4 in respect of services provided or agreed to be provided by way of sponsorship Nil 100% 5 in respect of services provided or agreed to be provided by an .....

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ovided or agreed to be provided by Government or local authority by way of support services excluding,- (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994 Nil 100% 9 (a) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on abated value to any person who is not engaged in the si .....

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% 11 in respect of services provided or agreed to be provided in service portion in execution of works contract 50% 50% 12 in respect of any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory Nil 100% Threshold exemption of ₹ 10 lakhs is not available to the service re .....

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taxable services provided or agreed to be provided by a person involving an aggregator in any manner. The column No.4 in the above table has been substituted as Percentage of service tax payable by any person liable for paying service tax other than the service provider. This change has been considered as a serious change in the service tax liability on account of reverse charge mechanism. By this substitution any person, coming under the definition of person may be attached with the liability o .....

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as follows: 87. Where any amount payable by a person to the credit of the Central Government under any of the provisions of this Chapter or of the rules made there under is not paid, the Central Excise Officer shall proceed to recover the amount by one or more of the modes mentioned below:- (a) the Central Excise Officer may deduct or may require any other Central Excise Officer or any officer of customs to deduct the amount so payable from any money owing to such person which may be under the .....

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o much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; (ii) every person to whom a notice is issued under this section shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or th .....

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Excise, in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the .....

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