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
- Refund Annexure-B
- House Property Reporting in ITR
- TDS Claim year
- Liable to deduct tds and 44ADA
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- Refund of 20%pre-deposit paid for stay application
- TDS Challan Code
- Rent lease agreement
- Entries in AIS regarding sale of units and shares
- SGST balance is there in credit ledger how to adjust for cgst
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
