Hi Guys, I am working in an NGO and I came to know as per the Service tax Notification No. 30/2012 dt: 30.06.2012 (attached) we need to directly remit the service tax amount in the invoice from the agencies to the service tax department.
As we are an NGO we do not have a service tax registartion.
Can someone please guide us on how to go about this matter.
Venkatesh
We get services from - lawyers, security service agency and CAs.
FYI - we are registered under shops and establishment act also.
How u remit the service tax the service tax mentioned in the invoice without obtaining Service Tax Registration ............Imean to ask how do you fill up the challan Nos.
We do not have any service tax registrations till now
Can someone who is in bangalore who can provide us consultancy on service tax provide us their contact numbers to venkateshatcbmsarosdotorg.
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Sl.No.
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Descripttion of a service
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Percentage of service tax payable by the person providing service
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Percentage of service tax payable by the person receiving the service
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1
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services provided or agreed to be provided by an insurance agent to any person carrying on insurance business
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Nil
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100%
|
|
2
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services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road
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Nil
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100%
|
|
3
|
services provided or agreed to be provided by way of sponsorship
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Nil
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100%
|
|
4
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services provided or agreed to be provided by an arbitral tribunal
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Nil
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100%
|
|
5
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services provided or agreed to be provided by individual advocate
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Nil
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100%
|
|
6
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services provided or agreed to be provided by way of support service by Government or local authority
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Nil
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100%
|
|
7
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(a) in respect of services provided or agreed to be provided by way of renting or hiring any motor vehicle designed to carry passenger on abated value.
(b) in respect of services provided or agreed to be provided by way of renting or hiring any motor vehicle designed to carry passenger on non abated value.
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Nil
60%
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100 %
40%
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8.
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services provided or agreed to be provided by way of supply of manpower for any purpose
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25%
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75 %
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9.
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services provided or agreed to be provided by way of works contract
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50%
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50%
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10
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any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory(IMPORT OF SERVICES)
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Nil
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100%
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We are engaged in textile business activities.
Currently we have receive transport of goods by road service & pay reverse charge as per abetment ratio of (75:25). As per above notifications can we pay service tax by (0:100) ratio or there is any abetment rule applicable & by wich ratio?
Further we have receive service of supply of manpower.
Can we know SERVICE HEAD & RATIO to pay the above service?
Please reply ASAP as we have to mede changes in service tax certificate.
Thanks & Regards,
MANISH
Dear Mr. Manish
In case of transportation of goods by road services from GTA, you have to follow same practice that you were doing before applicability of this notification. This means you have to pay service tax on 25% of service received from GTA. The abatement is still there and not withdrawn.
For second query, there are two conditions.
1. The service provider must be individual or partnership firm or HUF and
2. The service receiver must be a company.
If above two conditions are satisfied in your case with respect to receiving of supply of manpower services, you will be liable to pay 75% of service tax and balance will be paid by service provider.
CAclubindia
