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TMI BlogRCM ON RENT A CAB-regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... RCM ON RENT A CAB-regarding X X X X Extracts X X X X X X X X Extracts X X X X ..... = 45 ________________ Total Rs. = 19305/- Now do we need to pay 50% Service Tax to ST Authority after payment of this bill ? How much ST, the service provider will have to pay ? Reply By PAWAN KUMAR: The Reply: Dear Sir, As per my view, the service provider has not claimed abatement in his bill and charged the service tax on full value. As per S.No.7(b) of Noti.No.30/2012-ST dated 20.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 amended by Not.No.10/2014-ST dt. 11.07.2014 effective from 01.10.2014, the ratio between the service provider and service receiver is 50% each as per which you need to pay the remaining 50% amount of service tax i.e. 1260/- and swachh bharat cess i.e.45/-. The same amount of service tax i.e.1260/- and swachh bharat cess i.e. 45/- will be paid by service provider. Reply By MARIAPPAN GOVINDARAJA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N: The Reply: I endorse the views of Shri Pawan Kumar. Reply By RAVI ANJARA: The Reply: Sir, THANKS A LOT Can we ask the service provider to claim abatement in his bill so that the ST Liability may be reduced and if so, how the above bill format should be ? Reply By KASTURI SETHI: The Reply: Sh.Ravi Anjara Ji, You are required to discharge your own Service Tax liability ( due to you) irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective of the fact that Service Provider has paid in excess. You are not to suffer because of mistake committed by Service Provider. In case Service Provider has paid Service Tax in excess, he has to either apply for refund or self-adjust in the next month or quarter, (whatever the case may be) and reflect in ST-3 return. Remedial measure is to be taken by him. Reply By Ganeshan Kalyani: The Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply: The provider is individual I.e. one condition is fulfilled but whether the receiver (queriest) is a company or not, it is not mentioned in the query. Further I agree with the reply of Pawan Kumar about liability. And I strongly support the views of Kasturi Sir about the compliance part. Thanks. Reply By RAVI ANJARA: The Reply: The service receiver is a PSU Reply By RAVI ANJARA: The Reply: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DO WE NEED TO GET ANY DECLARATION/ASSURANCE FROM SERVICE PROVIDER FOR SERVICE TAX PAYMENT ON HIS PART ?
Reply By Ganeshan Kalyani:
The Reply: In my view PSU is not mentioned in reverse charge notification. Hence the receiver should pay full service tax. I request experts to share their view after considering queriest post dated 01.01.2016. Thanks. X X X X Extracts X X X X X X X X Extracts X X X X
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