Service tax applicability on crane service
DILIP O SHAH (ACCOUNTING PROFESSION) (24 Points)
14 January 2016DILIP O SHAH (ACCOUNTING PROFESSION) (24 Points)
14 January 2016
Arpit verma
(Indirect tax)
(1372 Points)
Replied 15 January 2016
In terms of section 66B of Finance Act, 1994, Service tax shall be levied on all service provided or agree to be provided in a taxable territory, other than services specified in negative list.
as per my view You are liable for the payment of service tax.
CA SHRAVANA DOTA
(ACA)
(125 Points)
Replied 15 January 2016
Shivaji
(Accountant)
(25 Points)
Replied 15 January 2016
Shivaji
(Accountant)
(25 Points)
Replied 15 January 2016
Shivaji
(Accountant)
(25 Points)
Replied 15 January 2016
Shivaji
(Accountant)
(25 Points)
Replied 15 January 2016
Shivaji
(Accountant)
(25 Points)
Replied 15 January 2016
CA SHRAVANA DOTA
(ACA)
(125 Points)
Replied 16 January 2016
Providing crane on hire, without providing operator amounts to transfer of right to use/ effective control. It will be considered as Deemed Sale and applicable State VAT/Sales Tax shall be paid on such Hire charges.
Whether there is a transfer of right to use or not depends on case to case basis. One may have to go throught the Agreement entered by two parties to conclude if there lies any transfer of right to use or otherwise.
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