Hello Dear Friends,
Can anyone help me by replying on the below issue:
One of my client is owner of exclusive store of Reliance Communications and gets commission on sale of new connection and customer service. My question is :
Whether he is eligible for exemption provided to small scale service provider under notification no. 33/2012. It is first year of operation.
Thanks for your kind reply!!
My confusion was due to following lines mentioned in notifcation no 33/2012:
" Provided nothing contained in this notification shall apply to:-
i. taxable services provided by a person under a brand name or trade name, whether registered or not, of another person; or
ii. such value of taxable services in respect of which service tax hsall be paid by such person and in such manner as pecified under sub-section (2) of section 68 of the said finance act read with service tax rules, 1994.
Sir,
The person is providing the taxable service to the individual customers under the Brand name of Reliance and the exemption of Rs. 10 Lacs may not be available to him on the services provided to the individual customers.
Dear Mr. Nitin,
Your client is not eligible for SSP Exemption under N.N 33/2012 as they are providing services under brand name of others, which is specifically excluded from the eligibility of getting benifit of SSP Exemption as specified by you in your earlier post.
Here i am totally disagree with Mr. Ashish K Bansal.
Moreover, your client may not be required to pay service tax if Reliance is paying the same on whole amount. (G.R.Movers v CCE(Lkn) -CESTAT)
Nitin I think that here your client will be exempted from service tax under N/N. 25/2013 because generally in these kind of services service tax is paid by telecommunication Co. Therefore distributors & agents are exempted from these kind of services as per aforesaid Notification
CAclubindia
