POT for reverse charge, Service Tax

[Debtosh Dey]

I fail to understand as to why provision for 'continuous service' as defined u/R 2 of POT is not reflected in POT rule 7 read with 10 for reverse charge. Interestingly, rule 7 does not override rule 2. But Notification 28/2011-ST (amended) prescribes only telecom and work contract services as 'continuous service'. Question is then : What will happen to other continuous services like say sponsorship spanning over a year or so where tax liability cannot be ascertained without measuring performance ? Is MF's circular 144/13/2011-ST relevant for such service ?

Debtosh Dey, M.Sc (Engg), FIE, C. Engg (I), FCMA, FCS, LL.B.

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

In respect of continuous services the MF's circular No.144/13/2011-ST is relevant.