Service Tax avail on manufacturer depot services

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..... Service Tax avail on manufacturer depot services
Query (Issue) Started By: - Neeraj Sharma Dated:- 20-4-2016 Last Reply Date:- 22-4-2016 Service Tax
Got 6 Replies
Service Tax
Dear Sir, We have one manufacturing unit and due to shortage of space start a new manufacturer depot near by customer. our manufacturer depot register under central excise. We have transfer our FG after paying o .....

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..... f duty under rule 7 from our factory to depot. In Manufacturer depot we have maintain RG23D register & duty pass on to customer on time of sale. We have paid service tax on some services from our manufacturer depot like rent of depot, freight outward etc. Now my query is can we avail service tax in our manufacturing unit and adjusted with our duty? All invoices received on our manufacturing unit .....

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..... address. Reply By KASTURI SETHI: The Reply: There is nothing like manufacturer-depot, it is manufacturer, depot, dealer. Language improper. Reply By surya narayana: The Reply: Dear Friend, If that be the situation and you have not taken any centralized registration together with Input Service Distributor (ISD), then the credit of service Tax paid on such services used in the Depot, can be ava .....

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..... iled at your factory. However, this is subject to the activity of Depot is not falls under "TRADING". If it is covers under Trading obviously you are not eligible for credit because Trading is an exempted service . Best Regards Suryanarayana Reply By KASTURI SETHI: The Reply: RG 23 D Register is to be maintained by dealer. Dealer deals in trading. Trading is exempted from Service Ta .....

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..... x. Sh.Surya Narayana, Sir is right. In this case place of removal is factory gate as sale tax/VAT has been paid at the time of stock transfer from the factory ? Reply By Ganeshan Kalyani: The Reply: Sri Kasturi Sir, no sir VAT is not applicable on stock transfer as they are not sale. Thanks. Reply By surya narayana: The Reply: Dear Ganesh Ji and Kasturi Sethi Ji, Movement of goods from Factor .....

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..... y to Depots treated as Stock Transfer under VAT and for this Form F is used. Best Regards Suryanarayana Reply By Ganeshan Kalyani: The Reply: Yes Sir Form F is required if the transfer is between two States and it is not required if transfer is within the States. Thanks.
Discussion Forum - Knowledge Sharing .....

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