Service tax applicability
This query is : Resolved
27 December 2015
1.The service applicability date for�government contractor undertaking :
1) Construction of affordable housing below 60 mtr.on behalf of state governemnt formed entity but not under central government scheme or rajiv gandhi avash or jnnurm.
2) Construction of court building for PWD
3) Consturction of Staff housing for hospital staff awarded by CPWD.
2.Like to know service tax liability from which date. What if till day not charged or received single rupee as service tax.
3.Effective Chargeability at which rate.
4.Can Contractor claim credit on input service like architech fees, ca fees, etc
5.Can Principal take credit for tax paid by contractor.
6.Can Principal be held liable as contract before 1.2.2015 but work commenced there after can we take plea the though contract is inclusive of all taxes but only existing taxes not future taxes and can shift burden on principal.
27 December 2015
1 No service tax applicable.
2 Service tax applicable from 01/04/2015.
3 Service tax applicable from 01/04/2015.
4 Yes it can be claimed.
5 No credit can be taken on such contracts by principal.
6 Pricipal is liable for future taxes.
2 Service tax applicable from 01/04/2015.
3 Service tax applicable from 01/04/2015.
4 Yes it can be claimed.
5 No credit can be taken on such contracts by principal.
6 Pricipal is liable for future taxes.
03 January 2016
Thank you very much sir for pointwise reply.
sir also clarify me what if contract terms said payment is inclusive off all taxes ? can principal said that it includes future tax also and deny reimbursement of service tax which is levied on 01.04.2015?
and if contract terms clearly said that payment is inclusive all taxes present and future? such term is legally valid? and can we calim reimbursement of service tax from principal which is levied from 01-04-2015?
04 January 2016
Yes it is legally valid inclusive of all taxes present and future. Under these circumstances reimbursement of service tax can't be claimed..
04 January 2016
sir also clarify me if contract terms said payment is inclusive off all taxes then principal can said that it includes future tax also and deny reimbursement of service tax which is levied on 01.04.2015?
What is legal remedy available to contractor to recover service tax amount if principal deny reimbursement of service tax?
05 January 2016
It means only includes existing taxes only. New levies payable by principal. Go for arbitration.
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