Applicability of service tax registration

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pplicability of service tax registration<br> Query (Issue) Started By: - BAL KRISHAN GARG Dated:- 20-9-2009 Last Reply Date:- 23-9-2009 Service Tax<br>Got 1 Reply<br>Service Tax<br>Respected Rama Krishna Ji , I would like to give thanks to you firstly for giving the valuable clarification on the issued. Now I will brief the nature of work done by A . A is making Blades for ceiling fans , exhaust f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ans for B in the premises of B on the sheet provided by B alongwith his labour and B after process completion by A i.e.completion of Blades sold to the various parties after paying of Duty on Blades .Total Work up to date is 7 - 8 Lacs till date . Mr. C approached to A for makiing Blades for C in Baddi in Himachal Pradesh and the same process will be repeated here also as in case of B in delhi .He....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re C is having Excise Exemption .But C specified the condition that A have to be registered with Service Tax . My Querry is 1. Whether A can apply for Service tax registration for getting the additional work from C ? as C may be in the impression that it is labour supply case and the contractor must be registration with the service tax . 2. If A apply the registration in service tax and do the job....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... work alongwith his labour there in baddi in himachal pradesh on the material provided by C whether the ser.tax provisions apply in the fact citied above . 3. and if you advice that it will attract Notification 8 /2005 and will get the exemption whether A will charge ser.tax on both firm billing or only on the billing made to C which is non excise paying . My understanding may be wrong as I believ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e that if A is doing Job work on the material provided by B then it will not come under the provisions of service tax as B is paying excise duty on the goods processed by A . But in case of C as C is not paying duty the same exemption will not applicable and he will have to charge ser.tax on the billing made to C in Baddi . Thanks once agains for giving valuable suggestion and clarification . My e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-mail id : [email protected] Reply By Rama Krishana: The Reply: Dear Sir, I failed to understand, every time you refer to notification no. 8/2005 without considering the excisability of the product. The making of fan blades must be a excisable commodity (even if exmept from duty of excise)and the same should be out of service tax net as such.<br> Discussion Forum - Knowledge Sharing ....