GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Liability of Swachh Bharat Cess

Service Tax - Started By: - Pawan Agarwal - Dated:- 9-1-2016 Last Replied Date:- 15-1-2016 - In case of reverse charge mechanism what will be point of taxation.In case i have received manpower service in October 2015 (before applicability of SB cess)and I am paying service tax on 06.12.2015 (after applicability of SB cess) , whether SB Cess will be applicable on the bill. - Reply By Ganeshan Kalyani - The Reply = SBC will be applicable as point of taxation for reverse charge is date of payment t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

AN GOVINDARAJAN - The Reply = Since the service received and the invoice received is before 15.11.2015 i.e., the date of effect of SBC, SBC is not applicable to your case. - Reply By KASTURI SETHI - The Reply = Sh. MARIAPPAN GOVINDARAJAN Ji, Sir, Had questioner, Sh.Pawan Aggarwal given complete facts at the first instance, he would have got fool proof reply much earlier. - Reply By Ganeshan Kalyani - The Reply = Kasturi Sir and Mariappan Sir I would like to refer Rule 7 of Point of taxation rule .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

TURI SETHI - The Reply = Sh.Ganeshan Kalyani, Ji, Sir, I have re-examined the whole issue date-wise. You are 100% right.For Reverse Charge Mechanism, Rule 7 POT Rules is applicable. There is no hitch in admitting that I was in the wrong. It happened in a hurry. It should not have happened on my part. I was thinking about Rule 5 or 4 . Here is relevant extract of Board's circular in support of your contention. Q. 19 How would liability be determined in case of reverse charge services where se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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