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TMI BlogDetermination of liability of service tax on the basis of payment certificateX X X X Extracts X X X X X X X X Extracts X X X X ..... Determination of liability of service tax on the basis of payment certificate X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax deduction shown in Payment Certificate shall be assumed that the payment is pertaining to the period of S.Tax i.e before implementation of GST and on the basis of such details exemption befefit for the period April 2017 to June 2017 could be claimed. The client have only payment certificate for the period 2017-18 received from the government organisation in lieu of providing exempted service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as defined under Notification No. 25/2012-ST dated 20.06.2012. But the department have not considered the payment voucher date reflected in payment certificate after 30.06.2017 and issued a demand of Service Tax. The department seek agreement copy but as of now such agreement is not lie with the client. Further, the department has given benefit of exemption against only those payment which vouche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r date was before 01.07.2017. However, the client have provided exempted service. Whether the department's move to issue the notice and adjudicate the case is correct. What the remedies are available for the clients now. Please guide Reply By Shilpi Jain: The Reply: Looks like some factual aspects are missing. What is the transaction, what is the issue can be put forth Reply By KASTURI SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THI: The Reply: As per the judgement of the Supreme Court, the burden of proof regarding correctly availed exemption is cast upon the Service Tax assessee/Service Provider. The issue of payment certificate will come into play later on. First ensure that exemption from Service Tax has been correctly availed or not. The definition of 'Govt.' did not remain same during the relevant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod involved here. At present, the Department's stand is legally correct. It is statutory duty/function of the Govt. Officer to safeguard Govt. revenue. Reply By KASTURI SETHI: The Reply: ""The department seek agreement copy but as of now such agreement is not lying with the client".. . There are different types of&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; valid contracts as per Indian Contract Act, 1872.
You can take help of ''implied contract''. X X X X Extracts X X X X X X X X Extracts X X X X
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