The person liable for payment of the service part involved in the performance of the works contract determines the service fee due as follows:- (1) The recipient of the service must be a commercial entity registered as a company:- The aforementioned exemption according to entry 12 (a, c, f) before 1.04.2015 was therefore reinstated with 1.3.2016 under the new entry 12A. However, such a reinstated exemption is subject to the following conditions: 6 The Commissioner (Appeals) raised the issue of whether the complainant is required to pay tax on the services provided to RRVPNL. The Commissioner noted that before 30.06.2012, the application for a service tax can be cancelled because the complainant is entitled to an exemption under Communication No 11/2010 in connection with Directive 45/2010-ST, given that services are provided to RRVPNL for the transmission of electricity. It should be noted that services provided before 30.06.2012 are completely excluded. For the period from 1.7.2012, since the complainant is a company and the services were provided to a company – RRVPNL, the complainant is therefore obliged to pay only 50% of the tax in accordance with Communication No. 30/2012-ST of 20.06.2012 for the period from 1.7.2012 to 31.03.2015. Ld. Commissioner (Appeals) calculated the tax or debt payable at Rs.1,71,305/-, against which the complainant had already filed Rs.2,15,523/-. Thus, the claim for the period prior to 01.07.2012 was abandoned, as well as the same amount of perant, in accordance with Article 78. In addition, the penalty provided for in Article 77 was also maintained. The list of the various services covered by contracts of employment and services exempt from services tax is as follows: a. Services to the government, local authority or government agency; b.
Construction for the general public; c. original infrastructure work; d. Subcontractor services. (f) a residential complex intended primarily for their own use or for the use of their employees or other persons named in Footnote 1 to section 44 of section 65 B of that Act; (However, w.e.f. April 1, 2015, this service is now taxable due to changes in the 2015 budget with Communication No. 6/2015 of 01/03/2015) Services provided or intended to be provided by a person who is in a non-taxable territory and who is received by a person established in the tax territory, the 100% tax on the services would only be due by the customer. 4. Construction of a pipeline: Contracts for the construction of a pipeline or pipe are covered by works contracts. M/s. Vivek Constructions (complainant) is registered with the Department of Service Tax and handles the execution of works contracts for Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (RRVPNL), a state-owned company.
It appeared to the Ministry of Finance that the complainant had not paid tax on services paid in the short term for taxable services provided during the period 2010-2011 to 2014-2015 and that it had therefore been concluded that the tax on short wages was Rs 7,75,082. The complainant was presented with a ground of complaint in which the request for the same thing was raised. Therefore, the service provider is only liable for an amount of 50% of the total amount of the service tax deposited with the Treasury, and the balance of 50% is deposited by the recipient of the service on a reverse charge basis directly into the Treasury under the following conditions. Please specify the opting scheme of the service provider in accordance with R.2A(ii) if it is to include the value of the transfer of ownership in the total amount, i.e. the amount of the contract + the value of the transfer of ownership, while determining the responsibility ST. Services provided to the government, local authority or government agency by construction, Construction, Commissioning, Installation, Completion, Furnishing, Repair, Maintenance, Renovation or Modification – Clause 29(h) of this notice exempts services provided by a subcontractor who provides services under works contracts for another contractor who provides contract services of work exempt from tax are. 7. Since the applicant has been injured, she is seised of that court on the ground that the penalty imposed under Article 78 is inappropriate and wrong in fact and in law. In addition, it is insisted that the complainant was entitled to an exemption from the services tax, as the Commissioner (Appeals) had established before 30.06.2012. In addition, the complainant was entitled to an exemption under the mega-exemption provided for in Notification No. 25/2012 (S.Nr 12) to the extent that services were provided to a public undertaking for the transmission and distribution of electricity. In addition, right to the SSI exemption from 01.07.2012 to 31.03.2014.
Moreover, in those circumstances, there is no intention to evade payment of the services tax […].