Pradeep Jain - Chartered Accountant

I wanted to know that whether place of provision of service rules apply to reverse charge mechanism too ??? i.e if X is providing export services and takes help of y ( a foreign entity), then will the reverse charge apply to bill of Y to X. And what will happen if X is importing service? (X is a packer mover in both the situation.

Reply:- As per charging section 66B, service tax is leviable on the services provided or to be provided in a taxable territory and Place of provision Rules determines the place where service is provided and deemed to be provided. Further under reverse charge, liability to pay service tax is on service receiver(either wholly or partly) and reverse charge apply only when service tax is leviable i.e. service is provided or to be provided in the taxable territory as determined according to Place of Provision Rules. In the instant case, if place of provision (As per POP Rules) of service received from Y is taxable territory then service tax will be leviable. If service tax will leviable then 100% liability of service tax will be on X as service recipient under reverse charge(Sl. No. 10 of Notification 30/2012-ST). As per Rule 3, generally Place of Provision is the location of service recipient but in case of some specific services it is determined by other specific rules. As you have not mentioned that which service X is receiving from Y therefore it is difficult to say, whether service tax is leviable or not.

Sir, we are a taxpayer dealing in health care services. We have been making supply on which tax was payable by us but we have not paid the same erroneously. The same has been pointed out by department recently. Please suggest whether we have to pay interest and penalty along with tax.

As per sub-section (5) and (6) of Section 73 of CGST Act, if you have made payment of tax and informed the same to the department then the department ...
Sir We are dealing in trucks. We have received an export order from foreign buyer. We wish to procure trucks from 5 different manufacturers and supply them directly to the port without receiving on our own premises. Can we do the same to take benefit of merchant export by paying tax @ 0.1%.

. Yes, as per Notification 41/2017-intergrated tax (Rate) dated October 23, 2017, benefit of notification is available only when the material moves fr ...
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Under GST regime, agriculture produce means “any produce out of cultivation of plants and rearing of all life forms of animals except rearing of hor ...
Hello sir we have made export of goods however the funds have not been realized. Is there any implication in GST regarding the same?

As per rule 96B introduced with effect from 23-3-2020 provides that where any refund of IGST paid on export of goods has been received by the exporter ...
What Is the GST rate for interest and penal charges levied by Chit Fund Company in case GST on foremen commission charged is @12%?

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Tax payer being a company, is in one state (state -1). However vehicle carrying his goods is caught in another state (state-2) where the company is not having any registration. Company paid penalty under temporary registration ID created by the officer of state-2. Now, company wants to file an appeal but don’t have any temporary registration login credentials. How to file appeal in such a case?

. In the given query, after the interception a temporary ID was created by officer of state-2. However, the login ID and password of temporary registr ...
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As per provisions of GST, where an e-way bill has been generated but goods are either not transported or are not transported as per the details f ...
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Under GST law, one of the most important elements is the classification of goods/services for the purpose of determination of rate of tax to be l ...

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