TMI BlogService Tax avail on manufacturer depot servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, We have one manufacturing unit and due to shortage of space start a new manufacturer depot near by customer. our manufacturer depot register under central excise. We have transfer our FG after paying of duty under rule 7 from our factory to depot. In Manufacturer depot we have maintain RG23D register duty pass on to customer on time of sale. We have paid service tax on some ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices from our manufacturer depot like rent of depot, freight outward etc. Now my query is can we avail service tax in our manufacturing unit and adjusted with our duty? All invoices received on our manufacturing unit address. - Reply By KASTURI SETHI - The Reply = There is nothing like manufacturer-depot, it is manufacturer, depot, dealer. Language improper. - Reply By surya narayana - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply = Dear Friend, If that be the situation and you have not taken any centralized registration together with Input Service Distributor (ISD), then the credit of service Tax paid on such services used in the Depot, can be availed at your factory. However, this is subject to the activity of Depot is not falls under TRADING . If it is covers under Trading obviously you are not eligible for cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit because Trading is an exempted service . Best Regards Suryanarayana - Reply By KASTURI SETHI - The Reply = RG 23 D Register is to be maintained by dealer. Dealer deals in trading. Trading is exempted from Service Tax. Sh.Surya Narayana, Sir is right. In this case place of removal is factory gate as sale tax/VAT has been paid at the time of stock transfer from the factory ? - Reply By Gan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eshan Kalyani - The Reply = Sri Kasturi Sir, no sir VAT is not applicable on stock transfer as they are not sale. Thanks. - Reply By surya narayana - The Reply = Dear Ganesh Ji and Kasturi Sethi Ji, Movement of goods from Factory to Depots treated as Stock Transfer under VAT and for this Form F is used. Best Regards Suryanarayana - Reply By Ganeshan Kalyani - The Reply = Yes Sir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form F is required if the transfer is between two States and it is not required if transfer is within the States. Thanks. - Service Tax avail on manufacturer depot services - Query Started By: - Neeraj Sharma Dated:- 20-4-2016 Service Tax - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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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