Monday, August 26, 2013
Service Tax Return Utility for Oct 2012 to March 2013
The New Service Tax Return utility is out now for the period of Oct 2012 to march 2013.
Friday, May 17, 2013
Place of Provision of Service Rule, 2012
Place of Provision of Service Rule, 2012
Rule 1. Short
Title, Extent & Commencement
Rule 2. Definitions
Rule 3. Place
of Provision GENERALLY
Rule 4. Place
of Provision of PERFORMANCE BASED SERVICE
Rule 5. Place
of Provision of Services relating to IMMOVABLE PROPERTY
Rule 6. Place
of Provision of Services relating to EVENTS
Rule 7. Place
of Provision of Services Provided at more than location
Rule 8. Place
of Provision of Services where both SP ans Sp are located in
taxable territory.
Rule 9. Place
of Provision of SPECIFIED SERVICES
Rule 10. Place
of Provision of Goods Transportation Service
Rule 11. Place
of Provision of Passenger Transportation Service
Rule 12. Place of Provision of Services Provided on Board a Conveyance
Rule 13. Power
to notify description of service or circumstances for certain
purposes
Rule 14. Order
of application of rules.
Rule 3 General Rule
In General Rule:
Place of Provision of Service: Location of the service receiver.
Provided: if the location of service receiver is not available in ordinary course of business then: Place of Service Provider.
Logic: Due to destination based consumption tax concept.
Legal Wording
Place of provision generally.- The place of provision of a service shall be the location of the recipient of service:
Provided that in case the location of the service receiver is not available in the ordinary course of business, the place of provision shall be the location of the provider of service.
Rule 2 (h) “location of the service provider” means-
(a). where the service provider has obtained a single registration, whether centralized or otherwise, the premises for which such registration has been obtained;
(b). where the service provider is not covered under sub-clause (a):
(i) the location of his business establishment; or
(ii) where the services are provided from a place other than the businesse stablishment, that is to say, a fixed establishment elsewhere, the location of such establishment; or
(iii) where services are provided from more than one establishment, whether business or fixed, the establishment most directly concerned with the provision of the service; and
(iv) in the absence of such places, the usual place of residence of the service provider.
Rule 2 (i) “location of the service receiver” means:-
(a). where the recipient of service has obtained a single registration, whether centralized or otherwise, the premises for which such registration has been obtained;
(b). where the recipient of service is not covered under sub-clause (a):
(i) the location of his business establishment; or
(ii) where services are used at a place other than the business establishment, that is to say, a fixed establishment elsewhere, the location of such establishment; or
(iii) where services are used at more than one establishment, whether business or fixed, the establishment most directly concerned with the use of the service; and
(iv) In the absence of such places, the usual place of residence of the recipient of service.
Explanation:-. For the purposes of clauses (h) and (i), “usual place of residence” in case of a body corporate means the place where it is incorporated or otherwise legally constituted.
Explanation 2:-. For the purpose of clause (i), in the case of telecommunication service, the usual place of residence shall be the billing address.
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