Reverse charge applicability
This query is : Resolved
04 October 2012
If a company had recd labour charges bill for the period of June'2012 in 5 July 2012.
Whether reverse charge is applicable on it ?
No advnace payment made to contractor
Whether reverse charge is applicable on it ?
No advnace payment made to contractor
CA Navin Jain
(Expert)
04 October 2012
reverse charge is not applicable since bill is pertain to june month.
CA CS Amit S. Kedia
(Expert)
04 October 2012
First of all reverse charge is not applicable on pure labour bill.if it is works contract then What is the date of the bill???
If the date of bill is of july and no payment is made before july then reverse charge is applicable.
If the date of bill is of july and no payment is made before july then reverse charge is applicable.
04 October 2012
lets say bill is of security charges for the month of june 2012 bill date is 5 july 2012,no advance payment made
CA Navin Jain
(Expert)
04 October 2012
reveese charge on security services is applicable from 07.08.2012.
CA CS Amit S. Kedia
(Expert)
04 October 2012
Agree with Navinji..
05 October 2012
Sorry sir i have taken example of security charges lets assume it as any service on which reverse charge is applicable from 01 July.
Now please reply if service is provided during June 2012 but bill is received in July 2012
Now please reply if service is provided during June 2012 but bill is received in July 2012
MOHAMMAD SALIM
(Expert)
12 October 2012
The taxaxbility would be governed by date of bill and not date of recipet of bill. If date of bill is prior to 1st July, the service tax under RCM will be be applicable. However if services were rendered prior to 1st July but bill raised on 1st July , RCM will be applicable... execpt when bill is issued after 30 days from date of completion of service...
Hope this would settle the issue....
Hope this would settle the issue....
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