Taxability of j&k
This query is : Resolved
30 April 2014
whether service provided by HEAD office situated in j&k to its BRANCH office in haryana taxable??? IF yes then who is liable to pay service tax ??? pls reply soon as possible...
01 May 2014
One cannot charge service tax to itself. There have to be two entities for the applicability of service tax. A company having HO in J&K and Branch in Haryana, can not charge service tax to itself.
01 May 2014
However, in your case, Service tax will be applicable as the entity in non-taxable territory (i.e. J&K) will be considered as a separate entity. The entity which is receiving the service i.e. branch in Haryana will have to pay Service tax on the amount of taxable services received from HO in J&K under reverse charge basis, after considering necessary abatements and reverse charge percentage.
But one should not charge for any amount of services from its branch as there will be loss of Service tax to the company.
But one should not charge for any amount of services from its branch as there will be loss of Service tax to the company.
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
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Eway bill for machinery reparing
- Building and other construction workers welfare cess act 1996
- Bank Accounts in Balance Sheet for ITR 3
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Gift of mutual fund units to daughter
- TDS ON CASH WITHDRAWALS...
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Pan Card apply for Self help group
- Reporting of STCG on Property in ITR
- Error while filling exam form November 2026
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
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
