changed service tax rate applicability
This query is : Resolved
shampa chatterjee
(Querist)
21 April 2009
sir,
we render maintenace and rent service.my query is that if the service bill date is 02/03/2009,but the service is for february 2009,what is the service tax rate applicable?can the bill be bifurcated ie.for services from 01/02/09-24/02/09 rate 12.36% and for services from 25/02/09-28/02/09 rate is 10.3%?
we render maintenace and rent service.my query is that if the service bill date is 02/03/2009,but the service is for february 2009,what is the service tax rate applicable?can the bill be bifurcated ie.for services from 01/02/09-24/02/09 rate 12.36% and for services from 25/02/09-28/02/09 rate is 10.3%?
Shyam Lal Naik
(Expert)
21 April 2009
The period of service is relevant to determine the applicable rate. The date of invoice is not relevant.
The invoice can be prepared as per the bifurcation suggested by you. How ever, as per my knowledge, rhe reduced rate is applicable w.e.f. 24th feb. The periods should be 1st feb to 23rd feb and 24th feb to 28th feb.
You have stated that you render rent service. Hon'ble Delhi High Court has held that, Renting of immovable property is not a service and hence not exiligible to service tax.
The invoice can be prepared as per the bifurcation suggested by you. How ever, as per my knowledge, rhe reduced rate is applicable w.e.f. 24th feb. The periods should be 1st feb to 23rd feb and 24th feb to 28th feb.
You have stated that you render rent service. Hon'ble Delhi High Court has held that, Renting of immovable property is not a service and hence not exiligible to service tax.
Brij Bhushan Sangal
(Expert)
21 April 2009
yes, you can go for bifercation of bill and service tax and please take care of Mr. shyam lal views. He is right.
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