Service tax complications
This query is : Resolved
14 February 2013
I am in problem regarding the following matters for service tax:
1-We mean that we had billed a sum of Rs 10000/- in the month of Dec'12 then we did not have Service tax registration but from the month of Jan'13 we have taken S.Tax Reg.& the said is to receive in this month i.e Feb'13.
Will it come under Service Tax bracket or not?
2- Will we get benefit of CENVAT CREDIT for the bill payment of internet/mobile post paid?
3- We had agreed for the payment of Rs 60000.00 + service Tax of Rs 7416/-,for the services taken by us for 12 months.The agreement was done in the month of Oct'12 when we did not had service tax registration but from the month of Jan'13 we got S.Tax reg.We are paying the money in 6 installments of Rs 11236/-.
Will we get the benefit of CENVAT CREDIT for the same
Plz advice ?
1-We mean that we had billed a sum of Rs 10000/- in the month of Dec'12 then we did not have Service tax registration but from the month of Jan'13 we have taken S.Tax Reg.& the said is to receive in this month i.e Feb'13.
Will it come under Service Tax bracket or not?
2- Will we get benefit of CENVAT CREDIT for the bill payment of internet/mobile post paid?
3- We had agreed for the payment of Rs 60000.00 + service Tax of Rs 7416/-,for the services taken by us for 12 months.The agreement was done in the month of Oct'12 when we did not had service tax registration but from the month of Jan'13 we got S.Tax reg.We are paying the money in 6 installments of Rs 11236/-.
Will we get the benefit of CENVAT CREDIT for the same
Plz advice ?
24 February 2013
1. If you were liable to pay service tax on the amount billed in Dec'12, the same would be liable to service tax irrespective of the fact that service tax registration was taken in the month of Jan 2013.
2. Cenvat credit for telephone expenses is available if it is related to the service provided as per Rule 2(l) of the CCR 2004.
3. Service tax credit for the services prior to service tax registration is available. The same is covered by the judgement of the Tribunal in the case of IMAGINATION TECHNOLOGIES INDIA P. LTD. vs. COMMR. OF C. EX., PUNE-III, reported at 2011 (23) S.T.R. 661 (Tri. – Mumbai).
2. Cenvat credit for telephone expenses is available if it is related to the service provided as per Rule 2(l) of the CCR 2004.
3. Service tax credit for the services prior to service tax registration is available. The same is covered by the judgement of the Tribunal in the case of IMAGINATION TECHNOLOGIES INDIA P. LTD. vs. COMMR. OF C. EX., PUNE-III, reported at 2011 (23) S.T.R. 661 (Tri. – Mumbai).
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