Aplicability of service tax
This query is : Open
31 July 2015
I am auditing an organisation which is involved in construction of Highway (road construction) and are registered under Sec 12AA.
They have selected parties who will carry the work on the behalf of this Organisation (Work Contract) .
My question is that any service tax exemption is applicable. I guess they are under negative list.
On what services they are not liable to pay service tax.
Kindly answer my query.... will be grateful to you.
They have selected parties who will carry the work on the behalf of this Organisation (Work Contract) .
My question is that any service tax exemption is applicable. I guess they are under negative list.
On what services they are not liable to pay service tax.
Kindly answer my query.... will be grateful to you.
Vishrut Shah
(Expert)
31 July 2015
In the said case you have not mentioned about the service receiver. if service receiver is government than benefit can be claimed under entry 13 of Mega Exemption Notification No. 25/2012 dated 01/07/2012. However if it is not government than said services shall be subject to Service Tax as "only any service provided by entities registered us/12AA for charitable purpose is exempted."
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01 August 2015
Thank you so much Sir,
Actually I am auditing Uttar Pradesh Expressways Industrial Development Authority (UPEIDA) which is not a purely government organisation.It work is being funded by government.
It is constructing Agra Lucknow Highway. For that 5 parties are selected on work contract basis and shall carry work on their behalf.
Thay are registered u/s 12AA as well
My query is under what kind of Services thay can claim exemption. Are thay not liable to pay Service Tax on ancillary services received.
No. of administration expenses they incurred on which they pay Service Tax. Can they be Exempted??????
Actually I am auditing Uttar Pradesh Expressways Industrial Development Authority (UPEIDA) which is not a purely government organisation.It work is being funded by government.
It is constructing Agra Lucknow Highway. For that 5 parties are selected on work contract basis and shall carry work on their behalf.
Thay are registered u/s 12AA as well
My query is under what kind of Services thay can claim exemption. Are thay not liable to pay Service Tax on ancillary services received.
No. of administration expenses they incurred on which they pay Service Tax. Can they be Exempted??????
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