Service tax rate...?

rates 1456 views 6 replies

 

Service Tax on following services...?

1)      Interior Designer              :-                           10.30%

2)      Decorator Gallery             :-                           10.30%

3)      Pest Control                       :-                          10.30%

4)      House Keeping                  :-                         12.36%

 

ABOVE ST RATE IS RIGHT OR WRONG...?

ANYONE HELP ME...

Replies (6)

Service tax is 12.36 % from 01.04.2012 on taxable services.

1 to 3 : Wrong

4: Right

Thanks a lot sir...

& sir above 1-3 service is covered under normal case & 4th service is cover under exceptional case..?

 

Service tax rate is 12.36% w.e.f Apil 2012

Service tax @ 12.36% is uniform rate on all taxable services. There is no such normal and exceptional cases.

 

but sir latest Amendment says that 25 & 75 rule for manpower supply,,,

With the Introduction of Negative List w.e.f. 01.07.2012, some the services are taxable at the prescribed rate.

For Ex.

1) Food supplied in Restaurents serving liquor in Aircondition Room=. Taxable @ 40%

2) Accomodation in Hotel for declared Tariff for more than Rs.2000 per day=> Taxable @ 60%

Even in some services, benefit of abatement is given by way of specific notification. For Manpower suppy the abatement is 25% and remaining 75% is taxable at the rate of 12.36%.

Therefore,the ST is applicable at 12.36% on all taxable services.

 

 


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