Service Tax
This query is : Resolved
HARISH KAPOOR
(Querist)
24 June 2010
At a Inland Container Depot ICD the the Owner being the Service Provider provide office space on rent to Shipping lines and collect Saervice tax on Rent amount inder the Renting of Immovable property.Besides owner also charge the electricity charges from thr Shipping lines on the basis of Sub- metere installed in the shipping lines office.Please advice as to whether the Service Tax also to be charged from the SHIPPING LINES ON ELECTRICITY CHARGES,if yes under which Service.
24 June 2010
See, it all depends on the invoice you raise on the client.
If your Invoice for Service shows a gross figure (without segregating the Electricity Bill and Renting) you have to charge service tax on gross figure only.
But if you are raising different invoice say ,,,one for Service and another for Re-imbursement of electricity then you are required to pay service tax only on the renting service.
Similarly If both amount is charged in a single invoice but with a clear segregation, you only need to pay Service Tax on renting service only.
If your Invoice for Service shows a gross figure (without segregating the Electricity Bill and Renting) you have to charge service tax on gross figure only.
But if you are raising different invoice say ,,,one for Service and another for Re-imbursement of electricity then you are required to pay service tax only on the renting service.
Similarly If both amount is charged in a single invoice but with a clear segregation, you only need to pay Service Tax on renting service only.
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
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- MSME disclosure and disallowance
- Taxation of crypto futures in India Fy 2026- 2027
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- EPF ECR NEW RULES Sep 17th 2026
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- 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
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
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
