Authorised service station basic exemption limit
This query is : Open
19 March 2013
Sir,
I'm a authorised two wheeler dealer in Shimoga. Assuming I have the basic exemption limit, I've not registered nor collected service tax.
Recently the department official called me and demanded that I pay the service tax from 1st invoice.
I came across a reply by a Mr R.V.Rao on the same issue on 19th October 2007 in your site.
Please clarify whether I have the basic exemption limit.
I'm a authorised two wheeler dealer in Shimoga. Assuming I have the basic exemption limit, I've not registered nor collected service tax.
Recently the department official called me and demanded that I pay the service tax from 1st invoice.
I came across a reply by a Mr R.V.Rao on the same issue on 19th October 2007 in your site.
Please clarify whether I have the basic exemption limit.
19 March 2013
Service tax basic exemption is not applicable for those are using brand names and as authorised dealer or person using other business name and brands. so you are liable to charge service tax from 1st Invoice
19 March 2013
But there is a chapter in Authorised Service Station, where it says basic exemption limit is applicable. And it doesn't mention any brand name.
For a authorised service station, it has to be of some manufacturer, where brand name will be used.
My biling is done under my firm name not in the name of the manufacturer( for example, service of mobile phones say, at samsung, billing will be from samsung). I would like to believe the brand name claus is for those services provided by the franchise on behalf of the company. I'm not a franchisee.
For a authorised service station, it has to be of some manufacturer, where brand name will be used.
My biling is done under my firm name not in the name of the manufacturer( for example, service of mobile phones say, at samsung, billing will be from samsung). I would like to believe the brand name claus is for those services provided by the franchise on behalf of the company. I'm not a franchisee.
19 March 2013
Please find the url where I found the same query answered by Mr R.V.Rao in 2007.
https://www.caclubindia.com/experts/services-by-authorized-service-stations-8696.asp#.UUh4ljfLtek
Will the same answer hold good even now.
https://www.caclubindia.com/experts/services-by-authorized-service-stations-8696.asp#.UUh4ljfLtek
Will the same answer hold good even now.
19 March 2013
pls refer this link
https://www.servicetax.gov.in/st-profiles/service-stns-motors.htm
https://www.servicetax.gov.in/st-profiles/service-stns-motors.htm
20 March 2013
"Authorised Service Station" definition clearly says it is authorised by a motor vehicle manufacturer.
But in Exemption and exclusion, using brand name disqualifies the small scale service provider from the exemption limit.
When you say authorised service station, it already means they will be using the brand name of the manufacturer.(my assumption)
Doesn't the above two sentences contradict each other.
But in Exemption and exclusion, using brand name disqualifies the small scale service provider from the exemption limit.
When you say authorised service station, it already means they will be using the brand name of the manufacturer.(my assumption)
Doesn't the above two sentences contradict each other.
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