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cable operatos service

This query is : Resolved 

02 February 2008 my client give services to various customers as a cable operator its gross receipt is as follows
total gross receipt- 729000
less entertainment tax 44600
net gross receipt 684400
whether he is liable to give intimation to the service tax department or not because his total receipts are in excess of rs.700000/- but entertainment tax is govt tax is deductable

03 February 2008 The client has to take action on the basis of gross value of service and not on net value.

04 February 2008 Circular B.11/1/2002 dated 1/8/2002

Calrifies that entertainment tax collected and paid to the government will not be included in the value of taxable services , provided the cable operation clearly indicates the entertainment tax element in his bills to customers.

Since this tax is not shown separately in the collection receipt it forms a part of taxable income

https://www.caclubindia.com/homepage/DM%20Associate/

20 February 2008 The Value of taxable service shall be the gross amount charged by the service provider for such service rendered by him

31 May 2012 it seems that query is resolved


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