Reg form a2


This query is : Resolved 

31 December 2013 As per notification 12/2013 service tax, service receiver should provide Form A2 to service provider so as to claim service tax exemption ab initio. This notification came into effect from 1st July 2013. Now one of our client has given us form A2 dtd 6th October 2013. Should we charge service tax for the invoices raised between 1st July to 5th October or Form A2 is retrospectively applicable? Please rely asap

31 December 2013 Dear Amit,

Since there was no intervening period between date of announcement & date of application of Not.No.12/2013-Service Tax dated 1st July, 2013.

Hence according to me Form A2 issued remains valid unless it is revoked by jurisdictional Deputy Commissioner of Central Excise/Assistant Commissioner of Central Excise.

Thanks


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