Service Tax

[MITSUI PRIME ADVANCED]

Dear Sir,

 

Please tell me about service tax related to Manpower Supply services, at presently bills received from service provider on 07.09.2012 period from 01.08.2012 to 31.08.2012 ,

bill book in our SAP ( Financial books of accounts ) on 11.09.2012

As per service tax act servic tax payable on 06.09.2012

Please tell me which date consider for service tax payment as per allied point of taxation rule 2011.

 

Regards

Arjun Sachdeva

AI Summary

Clarification on service tax for Manpower Supply: Tax due by payment date per Point of Taxation Rules, 2011, Rule 7. A query was raised regarding the service tax payment for Manpower Supply services, specifically about the applicable date for tax payment under the Point of Taxation Rules, 2011. The service provider's bill was received on September 7, 2012, for services rendered in August 2012, and recorded in the financial books on September 11, 2012. The response clarified that according to Rule 7, the point of taxation for service receivers is the date of payment, not the billing date. Payment must be made by the 6th of the month following the payment month, unless payment is delayed beyond six months, in which case Rule 3 applies.