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Query regarding service tax

Puja MOHAN (company secretary)     07 August 2012

company secretary 
 2 likes  72 points

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Dear Professional Colleagues,


ABC Ltd. has two factories located at:

(i)                 Guwahati, Assam (Regd. Office)

(ii)               Kolkata, West Bengal (Corporate Office)

Query: 1

The Company owns a office space at New Delhi which is rented to another Body Corporate having Regd. Office at Nagpur (Maharashtra).

Whether the Company should raise rent bill and pay service tax from its Guwahai Factory (Regd. Office also) or form its Kolkat Factory” in view of the Place of Provision of Service Rules, 2012. (Kindly refer - Explanation -1 to Rule 2(h) & 2(i)). ?

Query: 2

We are availing services related to our various production process on Quantity/rate basis from various contractors at our both factories.

Whether we are covered under ‘Reverse Charge’ Service Tax or not? If yes, under which Sl. No. of the Table given under Notification No.30/2012 dt-20.06.2012. ?

And if not, under which ‘Declared Service’ or ‘Taxable Service’ the Contractors have to get themselves registered and pay Service Tax.?

Query : 3

At our Corporate Office at Kolkata, we are availing certain services which may attract Service Tax on ‘Reverse Charge’ basis such as:

(i)     Advocates of firms of Advocates legal services

(ii)   Renting of Motor vehicle to carry passengers

(iii) Supply of Manpower

(iv) Execution of Work Contract.

“Whether we have to get our Corporate Office registered under Service Tax or we can debit the expenses related to concern factory and pay service tax from factories concerned on ‘Reverse Basis’ and for expenses not directly related to a singe factory pay service tax from Guwahati factory being Registered office of the Company.”?

Query : 4

Whether supply of security guards by Security Agency (Sec.65 (105)(w) attract payment of Service Tax on Reverse Charges basis w.e.f. 1.7.2012 vide Sl.No.8 of the Table or earlier position will continue?


With Best regards

CS Puja Mohan


U S Sharma (     08 August 2012

U S Sharma 
 1739 likes  21021 points

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maintain a consolidated centralized service tax registration at head office, and include all addresses in that, it will cover all your queries. 


satyendra kumar singh (Manager-Finance & Accounts)     08 August 2012

satyendra kumar singh
Manager-Finance & Accounts 
 3 likes  100 points

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I am agree with U.S. sharma view on centralised registration.

But please ensure that for your Query no. 3. - It will be applicable only "service provide by Individual, HUF, Firm & APO only.

Query4-If service provider is registered under category of Security servises " then reverse charge mechanism will be not applicable.


CA swati gupta (0)     21 October 2012

CA swati gupta
 29 points

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a educational trust is receiving transport facility for purchase of material  which is used in constuction of new building for the college .......transport vechile i.e truck are used only for college .......all payment of frieght have done by cheque in the name of truck owners ...........what will be the service tax rules 4 it?



U S Sharma (     31 October 2012

U S Sharma 
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no Cenvat credit available for use of service / goods in building / construction.

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