Cbec circular imposing higher service tax on CA ultra vires imp!!!

Bookmaked !!

Thnk u sir ji

1. * "The result of the discussion will be that

where the services of the chartered accountants were actually rendered before 01.04.2012 and the invoices were also issued before that date, but the payment was received after the said date, the rate of tax will be 10% and not 12%."

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2. The two circlulars  WHICH have been quashed by The Delhi High Court ARE 

Circular No.154 dated 28.03.2012 and  Circular No.158 dated 08.05.2012 

 which say that “  in case of  8 specified services provided by individuals or proprietary firms or partnership firms and in case of services wherein tax is required to be paid on reverse charge by the service receiver, if the payment is received or made, as the case maybe, on or after 1st April 2012, the service tax needs to be paid @ 12%.

3. An interesting analysis regarding Point of Taxation under 2011 Rules 

as well as under the circulars has been made.  

4. Honestly speaking, I could still not make myself sure- Whether -There may be 2 POTs. One for the Service Provider and Other for the Service Receiver -under Reverse Mechanism.

5. What I could understood -If the client had paid fee to a CA (who is  not levying service tax in his Invoice) before 31.03.2012 -he'll be not be liable for paying Service Tax. But if he delays the payment then that, he has been caught by the RCM. 

6. In stead of going into "Reverse Gear" in the name of RCM - through this column- I would like to ask the members -

A . Whether in respect of 8 Specified Services (Services under RCM)  could Service Provider not be made liable ?  

B. Looking to the compliance difficulties in case the small service providers should Govt. not provide a little immunity to the honest "Tax Payers" ?  

C.  In spite of placing such Service Tax Check-Posts , Whether Govt, being a service provider,  should not make -itself responsible enough -for the proper utilisation of the hard earned money of the Tax Payers and resources of our country?  Whether such RCM can be applied on the Ministers and Officials of Govt. ?

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Thanks to Tushar ----for delivering us the Judgement through this post.