Final- idt- popos-courier service- imp query may15

490 views 2 replies

icai delhi  =  SR 

send courier to me jammu

by blazflaash (SP delhi)

apply rule 4(a) ie actual place of prformance of servic

& apply r8...

4a popos is    place of actual performance 

 but for.courier service ka actual performance ky hoga...

- a- wher icai(SR) gave parcel to blazflaash laxminagar(delhi)

-b-  or wher blazflaash(SP) delivrd parcel to me jammu

 

plz reply with reasoning

Replies (2)

In this case:

Service Provider:Courier Agency

Service receiver - ICAI.

As per general Rule 3 of Place of Provision of Service Rules,2012 - the place of provision of service is location of service receiver(Delhi in above case) unless the case is covered by other rules specifically.(Courier agency service is not covered by speccific rules,thus general rule will apply)

Therefore,courier agency laible to pay ST.

 

sir, i had read that courier agency service k lye rule 4(a) applies??? coz we physically handover the goods

to courier man

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