Dear Sir,
one of my client provides export service amount Rs. 12 Lacs and provides domestics service Rs. 6 lacs.
1. is he liable to register in service tax.?? (i.e. basic exemption of Rs. 9 Lacs is available because export of service is exempt from service tax)
2. if registration of compulsory than he is liable to pay service tax.?? (i.e. basic exemption of Rs. 10 lacs is available for domestics service provided, export of service is exempt earlier.)
please clarify
Thanks in advance
In case of notice section 139(9) of the income tax act 1961 regarding the defect that taxes as determined in the return is not paid but taxes are already paid by the person
what is the recourse for the assese?
by showing the receipt of income tax paid and submitting application that income tax is already paid will solve the issue
or within 15 days the defect has to be corrected by prescribed procedure by submitting the details online in the website efiling in return to notice u/s 139(9)?
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I have purchased a software through internet and installed in my computer by downloading the “.EXE” file from vendor’s website.
Actually that software was purchased by my vender from outside India and they had deducted the TDS U/S 195. (As per their declaration)
Now they sold that software to me without any modification. They have charged the Service Tax (12.36%) and VAT (5%) on Value of software (Say Rs. 60,000/-).
Are they correct? If yes, pls refer the section/rule/notification on the basis of which they have charged both Service tax and VAT.
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Applicability of service tax