Defence personal service tax

Queries 495 views 9 replies

Defence persons including Army /Navy and Air force and their EX -service men are exempted Or/ Not  from paying service tax  for purchase of Canteen Stores Department(CSD) ,Ministry of defence,Grocery /liquor items.If exmpted ,Why GTA  billing and collectiong ST from concerned Unit Run Canteen of CSD?  If ST including  in the  billing ,ultimately it will effect the defence personal and their Ex service men. So GTA need not add service tax in the bill ,Is it correct?

 

Replies (9)

There is no such exemption yet provided in service tax as you are mentioning. 

There is specifice exemption provided in service tax for defence persons

Service receiver like navy/army will give you detail or certificate about exemption. Ask from them.

If the service receiver is the govt department is there any scope of service tax(in case of goods transoprting agency)

Originally posted by : franklings
If the service receiver is the govt department is there any scope of service tax(in case of goods transoprting agency)

Yes service tax will be levied but it will come under Reverse Charge Mechanism.

Originally posted by : franklings
If the service receiver is the govt department is there any scope of service tax(in case of goods transoprting agency)

Yes service tax will be levied but it will come under Reverse Charge Mechanism.

Unit Run Canteen (URC) of Canteen Stores Department (CSD) , Ministry of defence not falls (comes) under the category of Registered factory OR Registered society OR Cooperative society OR corporate body OR Partnership firm Or any Dealer of excisable goods, who is registered under the central excise act 1944 (1 of 1944) OR the rules made there under. URC of CSD canteens receives goods and sells through their self outlets, not through public outlets and it is purely for their self-service. In view of the above , is there any need to bill/collect the ST from URC Canteen of CSd by Good Transporting Agency?

Read more at: /forum/service-for-defence-canteen-363956.asp

Yes,

Service Tax Still will be levied  & in that case theliability for collection & payment of Service tAx will be on GTA. 

For an individual what are the conditions to become a Good Transport operator (GTO) and what differs GTO from GTA (good transport agency). Is GTO liable to service tax. Please clarify


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