changed service tax rate applicability

This query is : Resolved

shampa chatterjee (Querist)
Follow

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%?

Shyam Lal Naik

Shyam Lal Naik (Expert)
Follow

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.

Brij Bhushan Sangal

Brij Bhushan Sangal (Expert)
Follow

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.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

DURGA TANDEL

efiletax

Hitesh Desai

sathish kumar k

CA Sabrish Nair

Subscribe Now

changed service tax rate applicability

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

CA Final

Manager- Finance and Compliance

Accountant

GST CONSULTANCY

Senior Executive

GST CONSULTANT