Service tax applicability
This query is : Resolved
16 June 2015
hi...
I'm doing statutory audit of my client (Pvt. Ltd. Co.) who is engaged in 'Broad-Casting Service' providing service through Satellite and raising bill to his client and charging service tax on the bill and also recording the said program in a CD/DVD and selling this CD/DVD to the same customer @ Rs.400 to Rs. 500/- per CD/DVD and charging only VAT, my client is not charging service tax on sale of program recorded CD/DVD. Is Service Tax applicable on the same???
I'm doing statutory audit of my client (Pvt. Ltd. Co.) who is engaged in 'Broad-Casting Service' providing service through Satellite and raising bill to his client and charging service tax on the bill and also recording the said program in a CD/DVD and selling this CD/DVD to the same customer @ Rs.400 to Rs. 500/- per CD/DVD and charging only VAT, my client is not charging service tax on sale of program recorded CD/DVD. Is Service Tax applicable on the same???
16 June 2015
‘Transfer of right to use goods’ is deemed sale under Article 366(29A) of the constitution of India and transfer of goods by way of hiring , leasing, licensing ,or any such manner without transfer of right to use such goods is declared service under clause ( f ) of Section 66E.
From the above no service tax applicable if it is treated as sale with full right to use.
From the above no service tax applicable if it is treated as sale with full right to use.
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