Taxi Service

[MITSUI PRIME ADVANCED]

Dear Sir,

Thank's to Mr. Pradeep Khatri Ji

 

But at presently Service provider by  Taxi Operator issue a Invoice on 31.07.2012 ( Date show in Bill, for the Month of July 2012 ) but Provided on 05.08.2012 and our HR department Check  bills forwared to Accounts Dept. and Accoutns Dept checking bills than after post this entry in SAP as on 08.08.2012.

Service Tax Add @ 12.36% in Invoice After 60% Abatment ( Tax on 40% ) 

Please provide your valuable suguation regaridng this matter. 

 in this case we have service tax payable or not , becasue service tax provider fully amount deposit with 4.944%

Please provide your valuable advice

Regards

 

Arjun Sachdeva

AI Summary

Service Tax on Taxi Services: Clarification on Responsibility for Payment with 60% Abatement and Cenvat Credit Conditions A query was raised regarding the application of service tax on a taxi service invoice dated July 31, 2012, but provided on August 5, 2012. The invoice included a service tax of 12.36% after a 60% abatement. The concern was whether the service tax was payable since the provider had already deposited the full amount with a 4.944% rate. A response clarified that if the service provider is an individual or proprietary concern without availing Cenvat credit, they should not charge service tax, which is the responsibility of the service recipient to pay.