TaxTMI 
TaxTMI 
TaxTMI 
Service tax liability
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....ervice tax liability<br> Query (Issue) Started By: - Sunil Anand Dated:- 15-10-2015 Last Reply Date:- 15-10-2015 Service Tax<br>Got 4 Replies<br>Service Tax<br>i am registered with service tax department. I am entering into a contract with a government agency having head office in Delhi. The service contract is to be signed in Srinagar (J&K). The service is to be provide in J&K. The payment for th....
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....e said contract has to be made from J&K. Do i need to charge service tax on this service or am i exempt from this tax as there is no service tax in J&K Reply By KASTURI SETHI: The Reply: Exemption is available only if Service Provider is located in J&K. However, "Contract for which service ?" That is also very crucial. Terms and conditions of the agreement must be in letter and spirit ....
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....of Service Tax law. Contract must not be contrary to the provisions of Service Tax law i.e. Finance Act, 1994 as amended. During my service I have come across such agreements which were executed contrary to the Service Tax law. If there is conflict, Service Tax law will prevail over the Contract Act. Reply By Sunil Anand: The Reply: I have to provide services to Doordarshan Kendra Srinagar. Pras....
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....ad Bharati New Delhi is going to give orders to Doordarshan Kendra Sringar to enter into an agreement with me for their required services. I have to provide those services at Doordarshan Kendra Srinagar and they are going to pay me from their own budget in Srinagar itself. I have come to know that even if someone out of the state of J & K is providing services in that state itself is neither liabl....
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....e to charge or pay service tax to government. Secondly i wish to ask if service tax can be charged twice on one particular subject. What I mean is that suppose Doordarshan has acquired some program from a producer and has paid service tax to that producer on his demand. Now they want to do some amendment in that already acquired and taxed program from some other source. Is it compulsory for Doord....
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....arshan to pay Service Tax on the bill raised by the other source. or is it mandatory for this third party to charge service tax form Doordarshan as they say that they have already paid Service Tax on this particular product and the third party is not liable to be paid Service Tax again. Reply By Rajagopalan Ranganathan: The Reply: Sir, As per rule 3 of Place of Provision of Service Rules, 2012 ....
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....the place of provision of a service shall be the location of the recipient of service. Since you are providing service to Doordarshan Kendra at Srinagar which is located in the State of Jammu and Kashmir you are not liable to pay service tax since Finance Act, 1994 is not made applicable to State of Jammu and Kashmir. As per Section 64 (1) of Finance Act, 1994, it (the Finance Act, 1994) extends t....
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....o whole of India except the State of Jammu and Kashmir Reply By KASTURI SETHI: The Reply: Sh.Sunil Anand Ji, I want to know complete and exact nature of service to be provided to Doordarshan Kendra, Srinagar. I mean to say what are "required services" as per contract as mentioned by you.<br> Discussion Forum - Knowledge Sharing ....