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Franchisee services at Jammu

Service Tax - Started By: - satbir singh wahi - Dated:- 23-4-2016 Last Replied Date:- 25-4-2016 - We are located in Delhi and Franchisee are appointed in Jammu and consideration is received from there. 1. Whether this is exempted service ? 2. If yes , Then we reverse input by 7% ? 3. Whether sbc is to be paid in cash? 4. Where to show this in ST 3. - Reply By Ganeshan Kalyani - The Reply = Sir request you to kindly share more detail as to what is the nature of activity. whether it is service act .....

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ch is not covered under Rule 4 to 12 of Place of Provision Services Rules, 2012, is covered under Rule 3.. When service is not taxable no SBC is leviable. Reversal 7%. Also go through Notification No.23/16-CE(NT) dated 16.4.2016. - Reply By satbir singh wahi - The Reply = Thks Sethi ji So we pay 7% on this service by utilising cenvat. Where to reflect this in st 3 - Reply By Ganeshan Kalyani - The Reply = Sri Kasturi Sir, my views are as under:The arrangement is of franchise service. Where the M .....

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VINDARAJAN - The Reply = Please clear my doubt whether it would come under the purview of Reverse charge mechanism. - Reply By KASTURI SETHI - The Reply = Sh.M.Govindarajan Ji, This service is not specifically covered under RCM. However, Serial No.10 of Notification No.30/12-ST dated 20.6.2012 is to be examined. (II) 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 s .....

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in respect of services provided or agreed to be provided by way of sponsorship Nil 100% 4. in respect of services provided or agreed to be provided by an arbitral tribunal Nil 100% 5. in respect of services provided or agreed to be provided by individual advocate or a firm of advocates by way of legal services Nil 100% 6. in respect of services provided or agreed to be provided by Government or local authority by way of support services excluding,- (1) renting of immovable property, and (2) serv .....

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son who is not engaged in the similar line of business 60% 40% 8. in respect of services provided or agreed to be provided by way of supply of manpower for any purpose 25% 75 % 9. in respect of services provided or agreed to be provided in service portion in execution of works contract 50% 50% 10. 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% - Reply .....

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located in taxable territory is covered under RCM and receiver is to pay 100% ST. Here situation is reverse. SP is located in a taxable territory and SR is in a non-taxable territory. Nobody can deny this fact. Hence this situation is not covered under RCM. Now we have to resort to Rule 3 of POPS, Rules,2012. According to this rule, place of provision is location of the recipient of service. Hence ST is not leviable as location being a non-taxable territory. To make the situation clearer, let us .....

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y be, would collect ST fromf J & K with the levy of ST.the consumers and Govt.'s intention is not to burden the residents of J & K with levy of ST. Looking forward to your response. - Reply By satbir singh wahi - The Reply = Thks Sethi Ji for this explanation .But Sir where to show this 7% in st 3. - Reply By KASTURI SETHI - The Reply = Sir, In Column no. 12.2 and 12.3 of ST-3 return. Sir, You are also highly qualified. If not convinced, let me know. With regards, K.L.SETHI - Reply B .....

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- The Reply = Sh.Ganeshan Kalyani Ji, Franchisor is in Delhi and franchisee is in Jammu. Franchisor has allowed the franchisee to use his name for training/teaching the students in Jammu. This is one service which is not taxable as discussed above. Franchisee pays to franchisor for using his brand/name/logo and not for teaching or proving training on his behalf. Now the second service and that is teaching. Service provider and service receiver both are in non-taxable territory. Service provider .....

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