Supply of tangible goods for use
This query is : Resolved
04 July 2012
Sir,
I want to know if there is requirement in the service,'Supply of Tangible Goods for Use'that the servicetax shall be deposited by the Service Receiver directly to the Govt and not by the Service Provider. Is there any amendments
I want to know if there is requirement in the service,'Supply of Tangible Goods for Use'that the servicetax shall be deposited by the Service Receiver directly to the Govt and not by the Service Provider. Is there any amendments
04 July 2012
If service tax liability on receipent he need to take service tax registration and do the payment.
04 July 2012
Sir, please resolve my modified query
26 July 2025
Yes, under **Service Tax law**, the **"Supply of Tangible Goods for Use or Service"** is one of the services where **tax liability falls on the service receiver under the Reverse Charge Mechanism (RCM)**.
---
### Key points:
1. **Service Receiver to pay Service Tax**
* The recipient of the service is liable to pay Service Tax directly to the government.
* The service provider **does not charge or deposit Service Tax** on this service.
2. **Applicability**
* This was notified under the Reverse Charge Mechanism by the Government.
* The service receiver (the person using the tangible goods supplied on rent or lease) pays tax.
3. **Relevant Notifications / Amendments**
* The service tax law was amended via various notifications (e.g., Notification No. 30/2012-ST dated 20 June 2012) to bring **certain specified services under RCM**, including supply of tangible goods for use or service.
---
### Summary Table:
| Aspect | Details |
| ------------------ | ------------------------------------------- |
| Service | Supply of Tangible Goods for Use |
| Taxpayer liable | Service Receiver (Reverse Charge) |
| Service Provider | No obligation to charge/deposit tax |
| Law / Notification | Service Tax Notification (e.g., 30/2012-ST) |
---
If you want, I can share the exact text of the relevant notification or help you draft a note explaining the RCM process for your organization. Would you like that?
---
### Key points:
1. **Service Receiver to pay Service Tax**
* The recipient of the service is liable to pay Service Tax directly to the government.
* The service provider **does not charge or deposit Service Tax** on this service.
2. **Applicability**
* This was notified under the Reverse Charge Mechanism by the Government.
* The service receiver (the person using the tangible goods supplied on rent or lease) pays tax.
3. **Relevant Notifications / Amendments**
* The service tax law was amended via various notifications (e.g., Notification No. 30/2012-ST dated 20 June 2012) to bring **certain specified services under RCM**, including supply of tangible goods for use or service.
---
### Summary Table:
| Aspect | Details |
| ------------------ | ------------------------------------------- |
| Service | Supply of Tangible Goods for Use |
| Taxpayer liable | Service Receiver (Reverse Charge) |
| Service Provider | No obligation to charge/deposit tax |
| Law / Notification | Service Tax Notification (e.g., 30/2012-ST) |
---
If you want, I can share the exact text of the relevant notification or help you draft a note explaining the RCM process for your organization. Would you like that?
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 registration /aadion a new place of business in the same state and city
- Make-up ITC- Eligibility
- Overtime income in salaried person case
- RCM invoice related QRMP
- GTA (FCM & RCM) service in same GSTN registration with multiple business segment
- Preparation of PL BS and presentation in ITR
- CSR Applicability FY 2425
- RCM on rent for employee accommodation
- Sec 54 exemption in case of purchase on son's name
- Mismatch in gstr-1 and eway bill invoice no
- Gst registration FY 2024-25
- Delay in filing Form 10 of a trust for asst year 23-24
- Form G for capital gain account closure
- GST TDS on metal scrap
- ITC Inter head difference
- 80CCD(2) of IT ACT
- Guidance for proper GST accounting (eway bill with correct valuation) for cut-to-pack job work given
- GST Treatment multiple delivery services
- Sale of foreign shares in Indian Rupees - FEMA rules
- Calculate Tax Liability of Sharmila
Trending Online Classes
-
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
CA Nipun Arora03 September 2025 -
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
Industry Expert15 September 2025
CAclubindia
