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Service tax collected with different rate

Queries 481 views 1 replies

Renuka

Accountant

107 Points Joined September 2012

Hi Respected Members/Experts

I have a query regarding service tax collection

A contractor collects service tax with different rates for one registration certificate likewise…….

Labour with material with VAT supply for the purpose of new plumbing work and some time only labor for same work.

Detail as below.

Service Tax Charged @ 2.472%

Service Tax Charged @ 4.944%

Service Tax Charged @ 6.18%

Service Tax charged @ 12.36%

My question is how we file the return, is the above is allowed for a single service tax certificate holder.

While filling how do we define the detail?

Appreciate for your reply and suggestions.

Regards

Renu

Replies (1)

Prasad

Sr. Manager

617 Points Joined April 2011

Hi Renuka

The vendor may be charging underdifferent rates for different kind of activities and will be registered under various activities - if you ask for his registration certificate you will realise the difference.for example where it pure labour he will charge 12.36% if he has abatment he would charge at the different rate.

to understand this you will need to check the activity under which he has issued the invoice.

if you are taking input against the same, you can take if you are eligible, for input you dont require the invoice amount you only take in to your returns the service tax portion which is on the invoice.