CST or Service TAx
This query is : Resolved
09 December 2009
Hi,
I want to know , in case of Inter-state supply of services, which is applicable - CST or Service tax?
If a person engaged in business of providing machineries on hire-basis to customers in other State, should he charge CST of Service tax in his Invoice ?
I want to know , in case of Inter-state supply of services, which is applicable - CST or Service tax?
If a person engaged in business of providing machineries on hire-basis to customers in other State, should he charge CST of Service tax in his Invoice ?
Shyam Lal Naik
(Expert)
09 December 2009
Sales Tax and Service Tax are mutually exclusive.
If the possession and effective control is transfered, CST is chargeable, else Service Tax.
If the possession and effective control is transfered, CST is chargeable, else Service Tax.
09 December 2009
thank you very much Shyam. The machinery is rented out to the customer. So, no possession & control is transfered. It is used by the customer in is construction work. Is CST applicable in this case?
Ram Avtar Singh
(Expert)
09 December 2009
No, in this case service tax appliable
CA CHINTAN AJMERA
(Expert)
09 December 2009
Service tax is applicable
Shyam Lal Naik
(Expert)
10 December 2009
The machine are rented is not sufficient to prove that effective control and possession is not transfered. The arrangement needs to be gone into detail.
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