Applicability of st
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
14 December 2015
One of our client( Lets say X&Co, a Partnership firm) is engaged in providing coaching in Spoken English and IELTS. He is under a franchise agreement with other institute where by he will use their name and give them a fixed fee every month (Royalty). The invoice is issued in the name of the other Institute only. Is X&Co liable to pay ST or is it the liablity of the other institute. If liable at what rate ( Any abatements)?? Will it fall under the category of using the brand name of others?? Can X&co avail the benifit of Small service provider? Thanks in advance
CA R SEETHARAMAN
(Expert)
20 December 2015
1 X&Co. is liable for service tax.
2 No abatements. Service tax Payable at 14.5% on invoice value.
3 Yes it will fall under using the brand name and no small service provider benefit available.
2 No abatements. Service tax Payable at 14.5% on invoice value.
3 Yes it will fall under using the brand name and no small service provider benefit available.
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