Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

SERVICE TAX

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SERVICE TAX
Query (Issue) Started By: - YOGESH KUMAR Dated:- 6-8-2016 Last Reply Date:- 9-8-2016 Service Tax
Got 7 Replies
Service Tax
DEAR SIR, I AM A AIR TICKET AGENT I AM PURCHASE TICKET DIRECT AIRLINE AND SALE UNDER AGENT MY ROLL MIDEATER THE AIR LINE COMPANY DEDUCT SERVICE TAX ON COMMISSION SUPPOSE MY COMMISSON 100 RS COMPANY PAY 85 ONLY I AM PAY SERVICE TAX IN RECEIVED DEPOSITE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... INCENTIVE IN AIRLINE MY YEARLY INCENTIVE 1500000/- I PAY SERVICE TAX AND I WANT TO CLAIM SERVICES TAX DEDUCT COMMISSION PLEASE TELL ME. Reply By Ganeshan Kalyani: The Reply: Sir, if the commission amount has suffered tax once then the same cannot be considered for payment of service tax. When you say that only eighty five rupees out of hundred you have received then service tax would have been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... paid. However I i welcome views of other experts. Thanks. Reply By Ganeshan Kalyani: The Reply: Sir, looking into the amount involved, I would strongly suggest to get written opinion from a good consultant either from this Forum or of your choice. Thanks Reply By Ganeshan Kalyani: The Reply: Sir, the CESTAT CHANDIGARH - Service Tax in the case of CCE, Ludhina Versus Airtech Refrigeration 2016 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (8) TMI 245 - CESTAT CHANDIGARH it is held that an activity of purchase and sale of SIM card belonging to BSNL where BSNL has discharged the Service Tax on the full value of the SIM cards, does not amount to providing business auxiliary services and confirmation of demand on the distributors for the second time is not called for - Decided in favor of appellant. You may go through the above citat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion. Thanks. Reply By KASTURI SETHI: The Reply: I concur with all the views of Sh.Ganeshan Kalyani, Sir. The essence of all these opinions in simple words is that Service Tax cannot be charged twice on the same consideration. Only proof is required that once ST has been paid. Pl. follow the advice of Sh.Ganeshan Kalyani, Sir regarding examination of your documents by an Advocate/CA/Consultant. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Reply By JSW CEMENT LIMITED: The Reply: Sir, Since, Service tax has already been paid by Airline for the commission paid to you, service tax payment once again on the same amount need not be paid. But, you should keep the documents evidencing payment of service tax in order to avoid any litigation in the event of audit of your accounts Reply By Ganeshan Kalyani: The Reply: Sir, may I request .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... you to please elaborate the type of documents that need to be kept ready to get through Audit in such cases. Thanks. Reply By JSW CEMENT LIMITED: The Reply: Since stay has been deducted and paid by railways from the commission payable, the document evidencing such deduction and payment of stay needs to be kept.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates