Culb & association notification no??
This query is : Resolved
13 April 2016
Dear Sir
I am a service receiver from club & association. I had paid service tax on the same in march 2016. I just want to know that which NOTIFICATION of club & association mentioned while i am filling the service tax return on 25th April 2016.
Regards
Apul
I am a service receiver from club & association. I had paid service tax on the same in march 2016. I just want to know that which NOTIFICATION of club & association mentioned while i am filling the service tax return on 25th April 2016.
Regards
Apul
Suresh Ramaswamy
(Expert)
15 April 2016
I am not quite clear about your query. If you are receiving services from a Club or Association and pay service tax to the Club, there is no requirement for you to fie ST - 3 Return since Club Association Services are not covered under Reverse Charge Mechanism casting the liability on the service recipient to pay service tax and file ST - 3 Return.
However if you are the Club or Association providing services the same is covered under the category 'Membership of Club Services' and the applicable tax rate is 14% Service Tax and 0.5% Swachh Bharat Cess. The service is covered under section 65(105)(zzze) of the Finance Act 1994.
However if you are the Club or Association providing services the same is covered under the category 'Membership of Club Services' and the applicable tax rate is 14% Service Tax and 0.5% Swachh Bharat Cess. The service is covered under section 65(105)(zzze) of the Finance Act 1994.
Message likes :
1 times
Suresh Ramaswamy
(Expert)
15 April 2016
I am not quite clear about your query. If you are receiving services from a Club or Association and pay service tax to the Club, there is no requirement for you to fie ST - 3 Return since Club Association Services are not covered under Reverse Charge Mechanism casting the liability on the service recipient to pay service tax and file ST - 3 Return.
However if you are the Club or Association providing services the same is covered under the category 'Membership of Club Services' and the applicable tax rate is 14% Service Tax and 0.5% Swachh Bharat Cess. The service is covered under section 65(105)(zzze) of the Finance Act 1994.
However if you are the Club or Association providing services the same is covered under the category 'Membership of Club Services' and the applicable tax rate is 14% Service Tax and 0.5% Swachh Bharat Cess. The service is covered under section 65(105)(zzze) of the Finance Act 1994.
19 April 2016
Dear sir
i have paid service tax to the govt not the service provider . & whether can i show club & association services in service tax return?
pls reply asap
regards
Apul
i have paid service tax to the govt not the service provider . & whether can i show club & association services in service tax return?
pls reply asap
regards
Apul
Suresh Ramaswamy
(Expert)
19 April 2016
You are not registered with Central Excise Department as a service provider for Club Membership Services. That service is also not covered under Reverse Charge Mechanism - so the payment was unwarranted.
That said if you hold an STC No. you can show the payment of this tax and SB Cess in your ST - 3 Return. Show the tax payment against services you are registered for. Write a clarificatory letter to the Divisional AC / DC mentioning that the payment was made under the wrong accounting code. The correct accounting code should be of one of the services you provide and / or are registered as recipient for RCM. A copy of the challan should also be enclosed.
You will thus not stand to lose the service tax wrongly paid, and the payment would also be reflected in your ST - 3 Return.
In case you are not registered and do not hold an STC - apply for refund in Form R.
That said if you hold an STC No. you can show the payment of this tax and SB Cess in your ST - 3 Return. Show the tax payment against services you are registered for. Write a clarificatory letter to the Divisional AC / DC mentioning that the payment was made under the wrong accounting code. The correct accounting code should be of one of the services you provide and / or are registered as recipient for RCM. A copy of the challan should also be enclosed.
You will thus not stand to lose the service tax wrongly paid, and the payment would also be reflected in your ST - 3 Return.
In case you are not registered and do not hold an STC - apply for refund in Form R.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Issuing of delivery challan by seller of goods
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Nursery business
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Tax on Amount transferred in HUF Account
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
