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
CAclubindia
