$hide=Mobile

REVERSE CHARGE IN SERVICE TAX WEF 01.07.2012 NEW NOTIFICATION 30-2012

Reverse Charge Mechanism in service tax is not a new concept. Under this scheme, service tax is payable by service recipient  instead of ...
Reverse Charge Mechanism in service tax is not a new concept. Under this scheme, service tax is payable by service recipient  instead of service provider . Under this charge service receiver have to register himself under service tax . Further service receiver can not claim general exemption limit of 10 Lakh rupees. So he has to pay even on few rupees of service received.



It will be very harsh on service receiver end where he has received services falls under reverse charge for only few hundred rupees but due to it he has to register himself in service tax and have to file service tax return on prescribed interval.Moreover under service tax act Nil return is also mandatory and every registered person have to file half yearly return .


Now after applicability of new service tax regime, new services which is very common like advocate,Hiring vehicle for passenger , has been added under reverse charge.


Complete List is given as under.This is applicable from 01.07.2012.Few new services has been added with partial reverse charge .In case of these services both service receiver and provider has to pay service tax in prescribed ratio.

In case of Reverse charge mechanism Point of taxation is Date of Payment to service provider.(Rule-7)
(read complete details of Point of taxation under reverse charge and Exception upto 30.09.2014)

Point of taxation rule under reverse charge has been amended with effect from 01.10.2014

read Detailed Analysis of  Provisions related to works Contract ,Meaning , Valuation, effective Service Tax rate on works contract  and reverse charge on works contract wef 01.07.2012




Sl.No.
Description of a service
Percentage of  service tax payable by the person providing service
Percentage of service tax payable by the person receiving the service
1
services  provided or agreed to be provided  by an insurance agent to any person carrying on insurance business
Nil
100%
2
services  provided or agreed to be provided  by a goods transport agency in respect of transportation  of goods by road
Nil
100%
3
services  provided or agreed to be provided  by way of sponsorship
Nil
100%
4
services  provided or agreed to be provided  by an arbitral tribunal
Nil
100%
5
services  provided or agreed to be provided  by individual advocate
Nil
100%
6
services  provided or agreed to be provided  by way of support service by Government or local authority
Nil
100%
7
(a)   in respect of  services  provided or agreed to be provided  by way of renting or hiring any motor vehicle designed to carry passenger on abated value.
(b)   in respect of  services  provided or agreed to be provided  by way of renting or hiring any motor vehicle designed to carry passenger on non abated value.
Nil




100 %




8.
services  provided or agreed to be provided  by way of supply of manpower or Security services(inserted in notification 45-46 dated 07/08/2012)  for any purpose
75 %
9.
services  provided or agreed to be provided  by way of works contract
50%
50%
10
any taxable services  provided or agreed to be provided  by any person who is located in a non-taxable territory and received by any person located in the taxable territory(IMPORT OF SERVICES)
Nil
100%
11
provided or agreed to be provided by a director of a company to the said company
(Inserted through notification 46-47/2012 dated 07/08/2012)
100%

  1. Telecommunication
  2. General Insurance auxiliary
  3. Mutual Fund distributor services.
Support services By Govt or Local authority :Section 65B(49) of Finance Act, 1994 provides the definition of ‘support services’. Support services in respect of which service tax is payable by business entity receiving such services from government or local authority are as under: 
(i) Infrastructural Support Services; 
(ii) Operational support Services; 
(iii) Administrative Support Services; 
(iv) Logistic Services; 
(v) Marketing Services; 
(vi)  Advertisement Services; 
(vii) Promotion Services; 
(viii) Construction or Works Contract Services; 
(ix) Security; 
(x) Testing and Analysis 
(xi) Any other support of any kind comprising functions that entities carry out in ordinary course of  operations themselves but may obtain as services by outsourcing from others for any reason whatsoever.  

Partial Reverse charge :But few new services has been added in the List and for the first time in service tax act /regime partial reverse charge under service tax has been introduced. Now both service receiver and service provider have to pay tax as per prescribed % in case of four services.

The reverse charge is applicable if service receiver /service provider satisfy few condition .In other case service provider has to pay tax on full amount of service.


Sl.No.
Description of a service
SERVICE PROVIDER
SERVICE RECIVER
1
services  provided by an insurance agent to any person carrying on insurance business
ANY
ANY
2
services  provided or agreed to be   provided  by a goods transport agency in respect   of transportation  of goods by road
where the consignor or the consignee  is,—
(a)  any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c)  any co-operative society established by or under any law;
(d)  any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e)  any body corporate established, by or under any law; or
(f)  any partnership firm whether registered or not under any law including association of persons;
3
services  provided or agreed to be   provided  by way of sponsorship
any
body corporate/partnerhip firm
4
services  provided or agreed to be   provided  by an arbitral tribunal
Arbitral tribunal
Business entity with a turnover more than rupees ten lakh in the preceding financial year;
5
Legal Services provided
by advocate (whether
individual or firm) to any
business entity  
individual or firm
Business entity with a turnover more than rupees ten lakh in the preceding financial year;
6
services  provided or agreed to be   provided  by way of support service by Government or local authority
Government /Local authority
Business entity
7
(a)   services  provided or agreed to be provided  by way of renting or hiring any motor vehicle designed to carry passenger on abated value.
Individual (prop ) /Partnership firm (registered or unregistered)           /HUF
any company formed or registered under the Companies Act, 1956 (1 of  1956) or a business entity registered as body corporate located in the taxable territory;
(b) services  provided or agreed to be provided  by way of renting or hiring any motor vehicle designed to carry passenger on non abated value.
8
services  provided or agreed to be   provided  by way of supply of manpower or security services  for any purpose
9
services  provided or agreed to be   provided  by way of works contract
10
any taxable services  provided or agreed to be provided  by any person who is located in a non-taxable territory and received by any person located in the taxable territory
any
any
11
provided or agreed to be provided by a director of a company to the said company

Read more: http://www.simpletaxindia.net/2012/08/security-services-director-covered-in.html#ixzz230dkwCQg
(inserted by notification 46/2012 date 07/08/2012)
Director (individual)
Company


Now, w. e. f. 07.08.2012, following additional services shall be covered by reverse charge mechanism(Notification 45/2012 and 46/2012 dated 07/08/2012)

Read FAQ about Director and Security Services Under reverse charge Mechanism 

Sl. No.
Nature or Description of
service
% of Service Tax payable by service provider
% of Service Tax payable by service Recipient
1.
Security Services provided by Individual, HUF, partnership firm or AOP to body corporate business entity
[Security services" means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity- Rule 2(fa) of Service Tax Rules, 1994]


25%
75%
2.
Services  by a director of a company to the said company
Nil
100%


Explanation-I. - The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.

Explanation-II. - In works contract services, where both service provider and service recipient is the persons liable to pay tax, the service recipient has the option of choosing the valuation method as per choice, independent of valuation method adopted by the provider of service.

Register for Service Tax :So from above now what you should do is that if you are receiving any of these services and fall under specified category of service receiver   then you must register your self for service tax .
Amend service tax registration :If you have already register under service tax act and receiving one of new service added under reverse charge at sr no 4-10 then you have to add this specific service in your service tax registration certificate.

Suppose if a Company is doing some trading of shares and have not registered under service tax but  you are hiring vehicle for employee or director for travelling and doing marginal expenses on travelling . After this amendment company has to register under service tax act and have to pay 100% /40 % of service tax as the case may be and have to file service tax return.

Likewise if a business entity has taken a legal opinion from individual advocate or Firm of advocates then business entity have to pay 100% of service tax due on fees and have to register under service tax . 

Suppose they have just paid Rs 2000  in full year even then business entity have to register under service tax act and have to deposit 12.36 % tax on 2000/- Rs and have to file service tax return .

And for such work he has to take again professional help.?

After 01.07.2012  Service tax is not payable by Individual advocates and Advocate Firm and service receiver (business entity) have to pay tax on services received from Individual advocate.

All of above amendments are applicable from 01.07.2012.

This is as per notification 30/2012 dates 20.06.2012 Vide notifications 45 & 46/2012 ST Dated 07.08.2012, services provided by non employee directors to the Companies and security agencies have also been subjected to the levy of service tax under Reverse charge mechanism.

COMMENTS

BLOGGER: 224
  1. What happens to a Society which is out of service tax ambit because of the applicability of "Negative List" but uses goods transport agency for transport of goods by road and thus comes to point no 2 above ?

    What or which is a business entity registered as a body corporate for the reverse charge mechanism?

    ReplyDelete
    Replies
    1. Society has to register to pay reverse charge tax on GTA services .

      Delete
  2. What would be the Accounting Entry in the books of the service recipient, who is liable to deposit service tax. and whether he can claim any credit of such service tax deposited.? if yes, then how.?

    ReplyDelete
    Replies
    1. Yes , service receiver can claim cenvat credit if he other wise eligible (means no effect of reverse charge)on all the service tax paid by himself or paid through service provider.

      Book entry if cenvat available on deposit of his share

      Cenvat a/s Dr
      To cash.

      if cenvat not available
      Exp. a/c Dr
      To Cash.

      Delete
    2. Please let me know whether service tax is still applicable on telecommuication charges and it yes , then at what rate ? and what is an abatement ?

      Delete
    3. On telecommunication service tax @12.36 is applicable.

      Delete
  3. whether Directors needs to raise an invoice for the sitting fee as service tax is payable under reverse charge mechanism

    ReplyDelete
    Replies
    1. In my view ,bill should be raised by director and he should show service tax payable by the company in his bill.

      Delete
    2. Service provider need to indicate on the invoice when he is liable to pay only a part of the liability under the partial reverse charge mechanism :

      As per clause (iv) of sub-rule (1) of the said rule 4A ‘’the service tax payable thereon’ has to be indicated. The service tax payable would include service tax payable by the service provider.

      Delete
    3. Thanks Neha for answering query to the point. Keep in touch and pls share your views/articles with viewers.

      send to us at raniraj1950 at yahoo.in

      Delete
  4. in reverse charge mechanism, the service receipent becomes a service provider as he is discharging the service tax liability, hence why should the invoice issue come ?

    CENVAT can also be claimed based on challan as per rule 9(1)(e)

    ReplyDelete
    Replies
    1. In reverse charge service receiver does not becomes service provider, It only liabilty to deposit service tax shifts not more than that.

      So in my view bill should be issued.

      Delete
  5. Dear Sir,
    should liabity under reverse charge method be discharged from cenvat credit a/c by a manufacture?

    ReplyDelete
    Replies
    1. Cenvat credit can be used for Service tax on any output service. Reverse charge is payable on input services . So in our opinion it is not adjustable.

      read this link also

      http://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=623

      Delete
  6. Sir,
    What about service tax on Rent and Professional Charges?

    ReplyDelete
    Replies
    1. These are not covered under service tax reverse charge

      Delete
    2. please advise, we are the service receiving end. Received a bill from Advocate without the service tax, they are asking us to pay the service tax under reverse charges, Is it right from the Advocate side. please confirm.

      Delete
    3. Yes, it is right .Advocate services are covered under reverse charge.

      However ,If case is personal nature then service tax is not applicable.

      Delete
  7. Sir,

    Whether the units in special Economic zone are exempted from
    reverse charge.

    We are paying amount to security firm and it is a society. Whether
    we have to pay 75% of service tax for the bill amount. Now we are exempted from paying the tax .

    Whether remuneration paid to Managing Director and Director will
    attract service tax.

    Krishna kumar

    ReplyDelete
    Replies
    1. SEZ provision pls read

      http://www.servicetax.gov.in/notifications/notfns-2012/st40-2012.pdf

      Society as service provider is not covered under reverse charge as shown above for Manpower services/security services .


      remuneration paid to MD/Director is taxable only where it is not in the nature of Salary (Employer employee relationship and tds has been deducted u/s 192 of income tax act)

      Delete
    2. What if service provider is a society and service recipient is a body corporate?
      Status of Society is that of AOP. Therefore, reverse charge should be applicable.

      Delete
  8. sir,support services and manpower services of pvt ltd company rendering services to IT company in export promotional industrial park attracts reverse ST mechanism with 25/75 ?

    ReplyDelete
    Replies
    1. Reverse charge mechanism in case of following four services is applicable only if

      1.works contract
      2.Manpower
      3.Security services
      4.Transport of passengers

      Service provider is

      1. Individual
      2. HUF
      3. Firm (registered or not)
      4. AOP

      and

      service receiver is Body corporate

      If service provider does not falls under above four categories and service receiver is not a body corporate then reverse charge is not applicable in case of above four services.

      Delete
  9. Sir
    If motor vehicle is hired for employees of company on yearly basis then whether it is covered under reverse charge as employee are not passenger

    ReplyDelete
    Replies
    1. Actual wording in provision is motor vehicle designed to carry passenger . So as the motor vehicle is designed to carry passengers, and if other condition are fulfilled then reverse charge is applicable

      Delete
  10. Excellent interpretation, As per the above discussion, Trust Regd U/S 12 AA is exempt from Reverse charge mechanism, is it right

    ReplyDelete
    Replies
    1. yes you are correct as in most of the case Body corporate /company or business entity is covered .So trust are not covered .

      But in sr no 10 above reverse charge is applicable on all assesees so trust is also covered in this serial number

      however if service provided are from non taxable territory to trust registered under 12AA then it is exempted as per serial 34(b) of mega exemption notification 25/2012. So sr number 10 is also not applicable on trust .

      In brief reverse charge not applicable on trust.

      Delete
  11. What should be the taxable value of service in case of hiring of vehicle if diesel required to run the vahicle is supplied by the company receiving the service. And whether service tax should be calculated on 100% of Hire Charges or 100 % on hire charges plus value of diesel or 40 % of hire charges or on 40 % of hire charges including diesel value. Please suggest.

    ReplyDelete
    Replies
    1. Diesel value is not to be included in the hiring charges to calculate 40% value.

      Delete
    2. This comment has been removed by a blog administrator.

      Delete
  12. sir,
    thank you for clear inerpretation
    Dr srinivas

    ReplyDelete
  13. in case of manpower supply service if individual himself providing service then is there any applicability of reverse charge

    ReplyDelete
    Replies
    1. In case person (contract) himself is doing the work then it can not be treated as Manpower services

      Delete
  14. Sir,
    I have two ques.
    1. Is makeing of sign boards, flex boards & installing then comes under work contract.
    2. Is it a part of rcm.

    ReplyDelete
    Replies

    1. Sir,
      I have two ques.
      1. Is making of sign boards, flex boards & installing then comes under work contract.
      2. Is it a part of rcm.

      Delete
  15. We are in contract with a manpower supply agency, who is registered under companies act, 1956. As per their statement they are liable to charge and pay full amount of service tax i.e. @12.36% and we have no liability to pay any service tax on their charges.

    So, please let us know whether reverse service tax in not applicable in case of manpower supply agencies, who are registered as companies under co's act, 1956.

    ReplyDelete
    Replies
    1. Reverse charge is not applicable ,if service provider is company in case of following services.
      1.Manpower
      2.Securities services
      3.works contract
      4. service to carry passengers in motor vehicle.

      Delete
  16. We are in contract with a manpower supply agency, who is registered under companies act, 1956. As per their statement they are liable to charge and pay full amount of service tax i.e. @12.36% and we have no liability to pay any service tax on their charges.

    So, please let us know whether reverse service tax in not applicable in case of manpower supply agencies, who are registered as companies under co's act, 1956.

    ReplyDelete
    Replies
    1. Reverse charge is not applicable in case of manpower services if service provider is a company .

      Delete
    2. Reverse charge is applicable if the service receiver is a company and irrespective of service provider(company or not)

      Delete
  17. Sir
    If we get service from a advocate before month of July and he raise the bill before July but we make the payment in the month of august.
    So, please let us know whether reverse service tax is applicable on us
    or not

    ReplyDelete
    Replies
    1. If bill has already been raised before 01.07.2012 then no need to pay service tax under reverse charge .

      http://www.simpletaxindia.net/2012/07/clarification-on-point-of-taxation.html

      Delete
  18. Sir,
    A central PSU getting security service from Home guards(State Govt. agency) whether Reverse charge mechanism will apply ?

    ReplyDelete
    Replies
    1. Yes , reverse charge is applicable .Further its is covered under 100% reverse charge as home guards are covered under Govt.

      Read qus no 4.1.8 in book published by CBEC
      4.1.8 Will the services provided by Police or security agencies to PSUs or corporate entities or sports events held by private entities be taxable?

      Ans :Yes. Services provided by government security agencies are covered by the main portion of the definition of support service as similar services can be provided by private entities. In any case it is also covered by the inclusive portion of the definition. However the tax will be actually
      payable on reverse charge by the recipient.

      Delete
  19. Sir
    basically we are dealing in stock market and our firm's directors taking directors remuneration under section 194J before July,but now the directors remuneration is coming under service tax reverse charges but it is only applied on non executive directors, there is a confusion that our directors are executive or non executive directors
    so please tell me whether reverse service tax is applicable on us or not if yes then any solution plese

    ReplyDelete
    Replies
    1. you are working in Firm or in a Company pls clarify . Please inform forth digit of your firm's/Company's PAN

      Delete
    2. I am working At private limited co. and the forth digit of pan is C

      Delete
    3. Under service Tax act director has not been defined and no break up of executive or non executive has been provided.

      However where director is receiving money as employee then it does not comes under service tax as services provided by employee to employer is not covered under service tax.

      As your director is receiving income as professional not as an employee so it is covered under service tax and reverse charge.

      Further basis exemption of 10 lakh is not available under reverse charge.

      Delete
    4. if we pay the same sum of amount to them as salary under 192B rather then income as professional under 194J then there is any problem

      Delete
    5. By changing section of tds does not change the nature of services provided. You should also change the agreement with your director and should appoint him as an employee.If you do this then Service tax is not applicable on salary paid to Him

      Delete
    6. there is any specify maximum or minimum limit of amount if we pay them salary

      Delete
    7. for Maximum Limit check Companies act ...There is no minimum salary in Companies act.

      Delete
    8. This comment has been removed by a blog administrator.

      Delete
  20. if service is provided in june 2012 & bill is raised in july 2012, whether service tax on reverse charge is applicable?

    ReplyDelete
    Replies
    1. If the Invoice has been raised with in 30 Day from completion of service then reverse charge is applicable.

      And if Bill has not been raised with in 30 days then reverse charge is not applicable.

      Delete
  21. We( Pvt. Ltd. Company) have appointed different contractors like Bottling/Manfacturing operations, Unloading and loading work, House keeping work, security service and some contractors are paid on piece rate basis ( i.e. fixed per case of production or per case loading & unloading) to carry on the Job work of Manfacturing process entrusted to us by the principle Manfacturer ( i.e. Brand Owner)whether all these services relates to "Supply of Manpower" and comes under Reverse Charges mechanism.

    ReplyDelete
    Replies
    1. As per revised service tax rules , Manpower means
      (g) “supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’

      so if the superintendence or control of manpower working at your plant is with you then it is covered under reverse charge otherwise it is not covered under manpower.

      Our view

      Suppose you have allotted a work of house keeping and defined what is to do under this work and not demanded a persons/manpower do this work,and execute this work. he has engaged workers,then this is not covered under man power contract.

      Security services are separately defined and cover most of the cases,

      However reverse charge in case of works contract , manpower, security services and hire of motor car to carry passengers is applicable only if service provider is

      1. Individual
      2.HUF
      3.Firm
      4.AOP

      so if contractor is public ltd company or pvt limited company or any other person not covered in above four category then reverse charge is not applicable on such services.

      Delete
  22. Sir,
    Is preparation of sign boards, flex boards , glowsign boards , wall painting or any other material related to brand promotion on he behalf of client's demand falls under advertising agency or works contract.

    ReplyDelete
  23. if service provider turnover is less than 10 laks, does reverse mechanism applies on service receipent?

    ReplyDelete
    Replies
    1. Yes , Reverse charge is applicable even if the service provider is small service provider and turnover is less than 10 Lakh.

      Delete
  24. Sanjay :-
    if service receiver used service related to export of goods, whether reverse charge applicable

    ReplyDelete
  25. whether reverse charge of service tax is applicable if service like manpower, transport is used in export of goods?

    ReplyDelete
  26. Sir,
    What if service provider's turnover doesn't exceed specified limit i.e. Rs. 10 Lacs and He also don't have Service Tax Registration Number. Whether in that case also Service Tax Recipient have to pay tax under reverse charge method, Kindly tell in case of Works contract.

    ReplyDelete
    Replies
    1. Yes, In that case also ,service receiver has to pay tax under reverse charge

      Delete
  27. Sir,
    Who is liable to pay service taxon frieght in case of contract to supply of goods with freight paid on per unit basis to the supplier of goods.

    ReplyDelete
  28. Sir Please tell me about Calcutaion of TDS on Service Bill.
    For:- Service Provided is of rs.100, Ser Tax is Rs. 12, total is Rs. 112/-. TDS will be on Rs.100 or on Rs.112. Or on Rs.100+ Ser tax applicable to Service Provider.

    ReplyDelete
    Replies
    1. In our view TDS should be deducted on bill amount plus service tax payable by service provider

      Delete
    2. In case of Renting service, service tax will not be included in the rent for the purpose of TDS deduction and in any other service, service tax will be included for TDS deduction

      Delete
    3. In case of Rent payment service tax will not be considered for tds deduction and tax will be deducted only on rent value otherwise include the service tax for tds deduction.

      Delete
  29. Sir,
    When a person already has a registration and he falls under the reverse charge mechanism, whether he has to apply for a new registration?

    ReplyDelete
  30. Sir,

    I have received a claim for reimbursement of expenses from my employee in Sept12 pertains to expenses incurred in July12 in which there is a Rent A Cab Invoice is included.

    Please confirm whether concept of Service Tax on Reverse Charge is applicable on that Rent A Cab Invoice since its only reimbursement of expenses to my employee. If yes, then I will be booking that employees expenses in sept12 so please confirm whether I have to pay Interest on that Service Tax calculated on Reverse Charge that Invoice & also for many months.

    Regards,

    Rohra Gurmeet

    ReplyDelete
    Replies
    1. As the service is hired by employee and not by your company .Reverse charge is not applicable.

      Delete
  31. Dear Sir

    Our Company Dr Lalpathlabs P.Ltd. are going to construct a renovate a building and our vendor is provided invoices without charging service tax under composite service tax scheme than we are liable to pay service tax under reverse charges for our share (50% )or not . Is there need to pay 50% Service tax to vendor or not.

    ReplyDelete
    Replies
    1. First check the status of the contractor (service provider),if service provider is company then reverse charge is not applicable.

      Second check ,whether contractor is also providing the material ?.If it a composite contract including material then only it is covered under works contract.

      So if a contractor is not company and it is covered under works contract then only your company is liable under reverse charge ,otherwise its contract responsibility.

      Delete
  32. If an employee hires a taxi and pays the bill directly and later claims the same from the company, will it attract Service Tax under the Reverse tax regime?

    ReplyDelete
    Replies
    1. No , it will not attract reverse charge under service tax . As the services are hired by employee and not by the company.

      Delete
  33. is hiring taxi covered under both condition ie,atabtement and non abatement. How one can determine, whether services provided by the taxi owner comes under abatement or non abatement.

    ReplyDelete
    Replies
    1. Service provider is liable to raise bill ,in which he should mention the service tax payable by service provider . If nothing in shown in the Bill then you can assume that bill is for unabated value and can deposit 40% of non abated value @ 12.36 % under reverse charge .

      Delete
  34. IN MOTOR HIRING, HOW ONE CAN KNOW, WHETHER SERVICE PROVIDER IS COVERED UNDER ABATEMENT CONDITION OR NON ABATEMENT CONDITION.

    ReplyDelete
    Replies
    1. answer is already given above. further in both case service receiver liability remain the same .

      Delete
  35. Dear Sir

    Our firm is Limited Liability Partnership(LLP) firm whether it is covered under reverse charges if it is receiving service of Manpower or Security services from an individual or partnership firm.

    ReplyDelete
    Replies
    1. Yes , your company is covered in reverse charge in such cases

      Delete
    2. As per Section 3(1) of LLP Act, 2008, A LLP is a –
      — "body corporate" formed and incorporated under LLP Act;
      — legal entity separate from its partners and has perpetual succession.

      Also Dictionary meaning of Body Corporate is that it is any entity that has its separate legal existence apart from the persons forming it. It enjoys a completely different legal status apart from its members ie perpetual succession. So, a body corporate shall include:
      a company, a foreign company, a corporation, a statutory company, a statutory body, an LLP, Cooperative society etc and such bodies that have separate legal existence.

      However, As per section 2 (7) of Companies Act:
      "body corporate" or "corporation" includes a company incorporated outside India but does not include -
      (a) a corporation sole ;
      (b) a co-operative society registered under any law relating to co-operative societies ; and
      (c) any other body corporate (not being a company as defined in this Act), which the Central Government may, by notification in the Official Gazette, specify in this behalf

      So except Co-operative Society and Corporation sole, all body corporate are covered under the above definition.

      Conclusion is LLP will be covered under the purview of reverse charge mechanism for Renting of Motor Vehicles, Supply of Manpower Services and Works Contract.

      Delete
  36. Mr.Ashish Arora Employee of Private Ltd Company claiming his cab conveyance expenses incurred during his official visit of Delhi. if cab provider is a individual firm and raised bill in the name of Mr.Arora . Whether company has to pay service tax under reverse charges Mechanism to the govt.
    or
    In case of bill raised in the name of Company.

    ReplyDelete
    Replies
    1. As the vehicle is hired by the employee as pricipal not as an agent of compnay and amount paid by arora to motor vehicle owner is reimbursement by hix company .In our view this is not come under reverse charge in both case (if bill is in his name or his company name)

      Delete
    2. Dear Sir

      Is there is any notification or clarrification on the above opinon by Service Tax Deptt. How can we satisfy the deptt during the querry ?

      Regards,
      Bal Krishan

      Delete
    3. No ,clarification required ,things already cleared

      Delete
  37. the person , who is providing taxi services to us,is also not sure about applicability of service tax, whether he shoud calculate it on abatement or non abatement value. what is the criteria for diffrentiating between both the situation?

    ReplyDelete
    Replies
    1. Suppose you have hired a Taxi for 100 Rs. Then non abated value will be 100 ,simple.

      Just pay 100*40%*12.36%=4.944

      Delete
  38. Dear Sir
    Our Pvt. Ltd. Company is providing software training to its employees ,for this purpose company hired a bus to carry its employees from Delhi to Gurgaon on daily basis for the period of 7days. If service provider is a individual or Partnership firm Pls. confirm :

    1.Whether Company is liable to pay service tax (under reverse charges ) to Govt. or to Service provider directly ?

    2.What would be taxable amount is there is any abatement in the above case or not ?

    Regards,
    Bal Krishan

    ReplyDelete
    Replies
    1. Reverse charge is applicable in your case under reverse charge .Abatement of 60% can be claimed.Service tax is not payable to service provide in this case.

      Suppose Bill is of =Rs 100
      Service Tax payable by your company under reverse charge shall be

      100 X 40% X 12.36= Rs 4.944

      Delete
  39. Thanks Sir ........

    ReplyDelete
  40. Sir

    In case of Renting of motor vehicle for carriage of persons, whether vendor will add the service tax on 60% of the cost & will be recovered by us.

    ReplyDelete
    Replies
    1. No, he should not , actually out of 100, 60 is rebate or it is called as abatement in service tax subject to few conditions .so tax is payable only on 40 % amount .

      Delete
  41. hi
    Myself is Akshay, I am working in a construction firm i want to know service tax rate for construction services.how i create our bills with service tax and vat.we provides all types of civil (construction) services in Various Companies So please suggest me.

    Our Services tax Category - Construction Services(Individual Proprietor)
    if my total sales(without tax) amount is =50,000
    so what will be Service tax rate and vat rate & also mention method of service tax procedure
    i hope you do the needful for me

    thanking you
    Akshay Yadav
    Date-26/9/12

    Place-Mumbai

    ReplyDelete
    Replies
    1. pls read details here and ask specific query

      http://www.simpletaxindia.net/2012/08/service-tax-on-works-contract-valuation.html

      Delete
  42. Dear Sir
    Pls. confrim which of the following is moveable Assets for Work Contract purposes

    A/C Deucting
    A/C Split
    A/C Window

    ReplyDelete
  43. Hi,

    Please can confirm is there is any change in service tax on renting of immovable properties to bank's.

    Regards,
    Gauravdeep Singh

    ReplyDelete
  44. will a company required to pay service tax as Reciepent (as per above amendment on 7th August 2012) on rent paid to the director of that company?

    ReplyDelete
  45. Whether a Company would be required to pay service tax (100%) as receipent of service given by its director - service being residential house provided to company as Guest house? This question is in the light new amendment made on 7th August 2012 in the rule 2 sub-rule (1) clause EE

    ReplyDelete
    Replies
    1. Services by director here means in service by director in their professional capacity .So renting of immoveable property by director to company is not covered under reverse charge at all.

      Delete
  46. some event management companies charge service tax along with participation fees for corporate sports events.

    under what category, ie (event management services / sponsorship services) they are charging service tax?

    please help me out with this/

    ReplyDelete
    Replies
    1. There is no such breakup required now as services are bifurcated in two category only taxable and non taxable.

      However if you are asking this query due to reverse charge then it is clarified that it is not covered under sponsored ship services

      Delete
  47. Suppose a servcie provider being a private limited company issues invoice for wastage cleaning of factory in industrial area and they are charging service tax in invoice and the company is given a contract by government for carring out such service in the whole of industrial area, whether the firm who receives the invoice from private limited company liable to pay service tax under reverse charge mechanism under support services by government or local authority?

    Also whether the manufacturing industry association fees paid by all manufacturing units in the indutrial area to some society approved by govt./ local authority ius covered under reverse charge scheme under support service by govt./ local authority

    ReplyDelete
  48. DEAR SIR
    PLEASE PROVIDE ME INVOICE FORMAT OF 50% SP AND 50& SR ON CONTRACT WORK

    REGARDS
    R.N.JHA

    ReplyDelete
  49. Are professional services covered under reverse charge regime? Like if a person is filing the sales tax returns on our behalf and is paid a fee fro the services, or for a person keying in the account of a company on part time basis as a service provider, do these services attract service tax under the reverse charge regime.

    ReplyDelete
    Replies
    1. no , professional services (as given by you ) is not covered under reverse charge

      Delete
  50. Please provide the rate of service tax to be charged by a cab service provide (if it is a company)

    ReplyDelete
  51. Hi,

    (1)Is the abatement is applicable in case of the AMC(Technical) Service,provided by a Private Limited Company ?

    (2)Is it necessary to provide the supporting(Service Tax Challan) to the service provider, who comes under reverse chage mechanism ?

    Thanks in Advance

    ReplyDelete
  52. Dear Sir
    We are Pvt. Limited Company in the field of Pathology, hiring a Van from vendor (status proprietor) to collect blood samples from our various collection centers to our Laboratory to perform the tests. Vendor is issuing simple invoice with out charging any service tax. And No Consignment note is issued by the vendor.
    Pls. Confirm whether above service is covered under GTA reverse charges or not.

    If covered then from which date Service tax is required to pay from 1st April 2012 or 1st July 2012.

    Regards,
    Bal Krishan

    ReplyDelete
    Replies
    1. I hope you are well Sir ! Plz reply ..........

      Delete
    2. It is not covered under GTA and not taxable up to 30.06.2012.

      Further even if we assume it taxable then also no liability on company as this service is not covered under reverse charge .

      So before or after 1.07.2012 ,the responsibility to deposit tax on such service is on vendor (service provider) and not on service receiver

      Delete
    3. Dear Sir

      How can we satisfy the above statement to the Service tax Deptt. Can u provide any Sound logic .

      Regards,
      Bal Krishan

      Delete
  53. Dear sir,
    I am an indivisual taxi-owner and i have engaged my vehicle to vidyut nigam. My annual turnover is less than 5 lac's. I submitted the bill for month of July for Rs 16000 without claiming any service tax. My service reciepant paid me Rs 15200.00(16000-800)deducting Rs 800 for service tax.
    Sir, let me know that deduction for S.T.Rs 800 made from my hiring bill is correct or not. Also advice me that in future what amount of service tax should I inclued in my hiring bill. Is it compulsory to register me in service tax department.

    ReplyDelete
    Replies
    1. In your case, the total liab of service tax payment is of the service receiver. he will deposit the tax on 40 % of your charged amout from his own fund. No deduction will be made from you.

      Delete
  54. Is service tax payable on membership fees of chambers of commerce or other such like bodies? What is the rate? What is the effective date for such charge if any?

    Please clarify.

    ReplyDelete
  55. Sir,

    I have two question regarding reverse charge:-

    (i) Whether it is additional cost to the company, I mean to say whether company required to pay service tax from its own pocket

    (ii) If a vendor say vehicle owner mentioned its service tax number in the invoice but he does not charge any service tax in the invoice. In this situation what will we do?

    ReplyDelete
    Replies
    1. Generally it is additional cost to the service receiver but it depended upon contract between vendor (vehicle) owner and service receiver which will decide that rate are inclusive of service tax or not .

      Delete
  56. Sir,

    My question is regarding reverse charge:-

    Suppose, A vendor(vehicle provider) does not have any service tax number and we hired his vehicle for 30 days and he raised invoice Rs. 45000 (no service tax charged by vendor), whether in this we required to pay service tax.

    ReplyDelete
    Replies
    1. Yes, you are liable to pay service tax ,only if you are body corporate (company etc) and service provider is an individual or firm,aop,boi,huf etc.

      Delete
  57. Sir,

    We are a body corporate hire vehicles from individuals and partnership firm. I understand that as per notification 30/2012, we are liable for reverse charge for the 40% of the value of the charges. However, few of these Service Providers, charge in thier invoice service tax of 4.94%. I have two queries:

    a. Since these Service Providers are eligible for rebate, is it appropriate for us to advise them not to charge such service tax in their bill, so that we can pay our liability of service tax of 4.94% directly to the department?

    b. Will the payment of service tax made by us to these service providers (of amount included in the invoice) will discharge our liability to department?

    ReplyDelete
    Replies
    1. a) if a Service provider charge service tax to you ,then you may ask him not to do so .Further do not make payment to them even if they have claimed so and pay directly to department.
      b) No, you should deposit service tax directly ,otherwise ready to face harassment from the department.

      Delete
  58. Hello Sir.
    I have two queries-
    1. we(individual firm) have given a job work for Rs 10 lakh for various accounts works whether it is taxable under service tax rule.

    2.at same please tell whether reverse charge will be applicable on it.

    ReplyDelete
    Replies
    1. No exemption is available for accounting work ,so it is a taxable service and you should charge service tax on it if it is crossed 10 lakh limit and from next year from rupee one.

      it is not covered under reverse charge

      Delete
  59. Dear Sir

    Service Provider-Individual
    Service Receiver-Company

    If we (Company) received a work contract service from a vender (Individual ) before 1st July 2012 . And inovices & payment both are made on Aug 2012 . Whether on the above case company is liable to pay service tax to Govt.or not.

    Regards,
    Bal Krishan

    ReplyDelete
    Replies
    1. Yes ,service receiver is liable to pay under reverse charge in such case . Here I assume that service is also provided after 01.07.2012 or not earlier than 02.06.2012(30 days before 01.07.2012)

      read more

      http://www.simpletaxindia.net/2012/08/due-date-point-of-taxation-under.html

      Delete
  60. if we received service in Mar 2012 and Payment & Invoice both are made after in Aug 12 then what would be the situation .

    ReplyDelete
    Replies
    1. As per old rules service provider must have raised bill with in 14/30 days .So pint of taxation here comes on date of provision of service ,so reverse charge is not applicable

      Delete
  61. Sir, I have a SMB and supply equipment and do its installations. i have been paying VAT and have not paid service tax since my annual income by way of repairs and installation is less then 10 Lac annually. . After jul 12 order kindly advice if i have to again register for provding services or I can open a new firm since turnover is less.

    ReplyDelete
    Replies
    1. General exemption of 10 Lakh is also available after July, 2012.So no need to pay service tax if total service provided is less than 10 lakh/year

      Delete
  62. Dear Sir
    XYZ Pvt. Ltd. received a repair & maintenance service of a AC from a individual vendor (A.B.COOLER), bill detail is given below Pls. confirm how we should calculate Service tax liability under work contract on the below invoice.

    A.B. COOLERS

    To XYZ Pvt Ltd Dated 23/11/2012
    Gurgaon
    Sl No. Particulars Qty Amt
    1 gaskets 1 1500
    2 air filter housing 1 2500
    3 blower 1 2000
    4 Labour Charges 1500

    Total 7500

    ReplyDelete
  63. Hi

    I want to rent a software on per day basis to a process industry. Analysis services shall be provided remotley.

    Will this attaract anykind of service tax?? if yes then what??

    REgards
    DJ

    ReplyDelete
  64. Pls. make clear your question first!

    ReplyDelete
  65. An event management company supply manpower for an event. Is service tax is chargeable under event management or manpower supply.

    ReplyDelete
    Replies
    1. if work is in the nature of manpower then it can be classified as man power,so provide complete detail

      Delete
  66. Sir, if the service provider is and individual , what is the tax rate

    ReplyDelete
  67. dear sir, i am by profession a driver and my job is to drive & transport/deliver all types of vehicles new or used like cars, bus, chassis from one place/state to another. there are expenses incured for fuel, rto tax & toll tax while in transit against that vehicle. i get the payment for driving as my earning along with the fuel and other charges. the vehicle belongs to LTD, pvt LTD & government undertaking companys / Firms and are shifted to their own office branches in other states/places.
    Please reply my quiry,
    1)Is service tax applicable on the job i.e( Driving )?
    2)If applicable under what clause i have to register?
    3)To be paid i hv to issue bill that includes the expenses for fuel,
    Rto & toll tax. is the turnover counts including these expenses.
    4) Who is liable to pay the service tax Me or the Company.
    I would appretiate your quick reply.

    ReplyDelete
  68. i want know how many limit in agency charges than after we will pay tds applicable on service of Custum Clearing Agency Charges

    ReplyDelete
  69. Supposed an advocate raised invoice for Rs.1000.00 without charging service tax (as per RCM) on a corporate body. Now service receiver i.e. corporate body has to grossed up the advocate invoice by Rs.123.60 thus comes to Rs. 1123.60. Now on what amount TDS u/s 194J @ 10% is to be applicable i.e TDS is applicable on Rs.1000.00 or Rs.1123.60.

    ReplyDelete
    Replies
    1. TDS should be on 1000 only as payment of service tax is to be made to govt not to Advocate

      Delete
    2. sir,in a smiliar query dated september 12,2012 answered on september 13,2012 it was replied that tds is deductible on bill amount plus service tax. please clarify

      Delete
    3. That person has not mentioned that service tax is applicable under RCM and you have mentioned that service tax payable under RCM

      so different queries different answer

      Sir Please tell me about Calculation of TDS on Service Bill.
      For:- Service Provided is of rs.100, Ser Tax is Rs. 12, total is Rs. 112/-. TDS will be on Rs.100 or on Rs.112. Or on Rs.100+ Ser tax applicable to Service Provider.

      Delete
    4. sir, thanks a lot for clarifying.

      Delete
  70. Now after the notification dated 30.11.2012 all heads of service tax have come in again. So now reverse tax has to be paid under which header?

    ReplyDelete
  71. Hi, I want to know that If a company registered in US in Delaware states and have bank a/c in US and want to provide services in INDIA like domain names and web hosting like godaddy bigrock and the company appoint a indian person as a employee director to manage or operate indian operations like to manage indian clients quries and provide them support on phone/email and managing INR payments from local buyers and depositing in the US companies local a/c then who will pay the 12.36% service tax on these services like domain names web hosting website designing local buyers or Indian director or that US registered company. as I am asked by a US firm to operate their operations in INDIA but they do not want to take service tax from local clients like godaddy is not asking in this case will I am responsible to pay service tax on those services that will be provided to local clients or local clients need to pay service tax on their behalf. Kindly suggest the best.

    ReplyDelete
  72. Whether this changes is applicable for SEZ where services received for SEZ authorized operation?

    ReplyDelete
  73. Sir, I have 3 quires. Please advise.

    1. Service provider (individual main contractor) provides Supply of manpower / labour services to Corporates through sub-contractor. SP charges 10% as his service charges on gross amount and Service tax @ 3.09% (on gross amount + service charges to corporates) under RCM. How much sub-contractor has to charge service tax to SP (who is the service receiver from Sub-contract).

    2. If Sub-contractor render services for the same Gross amount and his service charges is @ 6% and in case he wants to charge 12.36% towards service tax ( due to providing service to individual main contractor) is it not a loss to the main contractor ?

    3. Is there any exemptions available to sub-contract for not to charging service tax to main contractor ? If not, can sub-contractor charge 3.09% service tax to main contractor whereby main contractor receives 4% as income (10%-6%).

    ReplyDelete
  74. Sir,

    An early reply for the above from Simpletaxindia or from experts is solicited.

    ReplyDelete
  75. sir,please clarify whether a corporation formed under an act of parliament is liable to pay reverse charge for using hired vehicle from private party and security service from deputy commissioner.

    ReplyDelete
  76. Serive of works contract in Education society is taxable

    ReplyDelete
  77. sir,
    If Mr.X and Firm Y are both engaged in the business of renting of cabs Mr. X does not own any cab, But Firm Y owns a fleet of cabs, Mr. X takes a cab from Y on hire and then rent out to Mr.Z who is also in the business of renting cabs, what will be the effect and who have to tax the transaction, kindly guide?

    ReplyDelete
    Replies
    1. As per notiication 30/2012 .reverse charge is not applicable ,if service receiver is engaged in the similar line of business .So in above case reverse charge is not applicable. But every one shall charge other service tax.

      (a) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on abated value to any person who is not engaged in the similar line of business

      (b) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on non abated value to any person who is not engaged in the similar line of business

      Delete
  78. sir,
    we are out-sourcing our printing works with our emblem on the material, such as letterheads, and some other publications. if it covers under reverse service tax, if so what will be the ratio for the service receiver. pl advice

    ReplyDelete
  79. Sir,

    My company (Pvt Ltd) is receiving manpower recruitment service from vendor (Individual/ Partnership firm) whose is having service tax registration and charging service tax at full rate i.e.12.36% in their invoice, still my company (service receiver) is liable to pay service tax under reverse charge mechanism

    ReplyDelete
    Replies
    1. You should not pay full tax to them , pay only 25 % to them and balance 75% , deposit directly in service tax department .

      Delete
  80. sir i am works contract service provider at npcil tarapur under partial rev charge mechanism ....i completed service by 31/03/2013 and bill is yet to be calculated and going to take some more time.....my q is now how much srevice tax to pay and on what basis since bill finalising at technical section takes time and last date of paying is 31/03/2013 itself.....further if i wait till june to finalise bill shall i pay interest and who will reimburse the interest paid......how all this complications can be solved.....the receipent is depositing tax on the basis of work order amount and our calculation is that there will be saving of about 3lakh ...this is one more trouble coming..........pl guide

    ReplyDelete
  81. respected sir,
    as per notification 30/2012 of service tax I(A)(e) clearly mentioned any body corporate established, by or under any law; so, how you say pvt ltd company does not gone under this reverse charge mechanism.

    kindly reply

    ReplyDelete
  82. sir, if vehicles are hired by MTNL( A PSU) from a regd.comapny, who is to depost the stax.

    ReplyDelete
  83. We are a co-op housing society. In respect of our TDR redevelopment project, we are hiring services of a legal firm (not an individual). Are we covered under reverse service tax rules or the legal firm should bill us adding the service tax?

    ReplyDelete
  84. its revers charges manpawer & security service applicable for trust?

    ReplyDelete
    Replies
    1. No , reverse charge is applicable only if service receiver is body corporate.

      reverse charge not applicable if service receiver is trust

      Delete
  85. We are register trust receiving servicess from mmanpower & security charges . so reverse charges applicable or not ?

    ReplyDelete
    Replies
    1. No , reverse charge is applicable only if service receiver is body corporate.

      reverse charge not applicable if service receiver is trust

      Delete
  86. WE ARE REGISTER TRUST. 1BILL RECEIVED FROM MANPOWER CONST. WHERE HE CHARGES SERVICE TAX @ 3.09% (25%). IS WE ARE LIABIL TO PAY 75% SERVICE TAX ON BILL? OR CAN WE CHANGED THE BILL WITH 100% SERVICE TAX .

    ReplyDelete
  87. we are registered trust, a manpower consultant had charged us bill with service tax @ 3.09% i.e 25%. is we are liable to pay balance i.e 75% tax on it? or we can change the bill with full tax rate i.e 12.36% please suggest.

    ReplyDelete
  88. CAN WE TAKE INPUT TAX CREDIT OF SERVICE TAX PAID ON BILL UNDER REVERSE CHARGE MECHANISM?

    ReplyDelete
  89. We have received services from our Advocates in year 2012-13 and now we want to pay Service Tax as per Reverse charge mechanism rules; Late payment interest applicable???

    ReplyDelete
  90. CAN WE TAKE INPUT TAX CREDIT OF BILL RECEIVED FOR SERVICES HIRED FOR CATERING SERVICES? CAN WE TAKE FULLY INPUT TAX CREDIT OF IT OR ELSE?

    ReplyDelete
    Replies
    1. yes, if services received qualified for input services then you can claim input tax credit

      Delete
  91. Dear All,
    Reversal Charge Challan Code are same equal to reguler service tax challan code.


    Mukesh

    ReplyDelete
  92. Sir,
    I have a query regarding this
    NBFC is hiring vehicles for the purpose of field visits of his employees and on the invoice service tax is not levied. I want to know whether NBFC has any liability to pay service tax to the department under RCM and what percentage..?

    Thanks in advance

    ReplyDelete
    Replies
    1. NBFC is company, and if service provided is Individual/HUF/Firm then you are liable for RCM

      Delete
    2. Thank you Sir...Service provider is individual and sir the percentage of service tax payable will be 40% by receiver...?

      Delete
    3. yes ,service tax payable on only 40% of bill amount

      Delete
  93. Sir please reply soon as it is v urgent and can u also plz explain the accounting treatment in case of reverse charge mechanism.. i.e., NBFC has received services from advocate amounting to Rs. 67825 so what will be the accounting entry. On Invoice no service tax was charged. Who will be liable in both the cases

    ReplyDelete
    Replies
    1. In Advocate services also you are liable for RCM.Entries may be passed as under

      Legal Fee(or respective exp. Head) Dr (With amount on Bill Plus service tax payable)

      To advocate (with amount of bill or amount payable)

      To service Tax payable a/c(amount as per RCM)

      when you deposit service tax then following entry to be passed

      Service Tax payable Dr
      To cash/Bank

      Delete
  94. Kindly explin me with expample point of reverse charges of service of renting of motor vehilcle designed to carry passangers

    ReplyDelete
  95. person is builder and running individual propreitorship firm and not registered in any factory act. paying freight for goods to transport by road. is he liablie to pay service tax? transport firm is individual proprietorship firm.

    ReplyDelete
    Replies
    1. As you(individual) are not covered under specified category of person defined for reverse charge under Good transport agency so reverse charge is not applicable on you(individual)

      Delete
  96. Sir, IN case of an Individual Service Provider as a Manpower Agency what is no of notification which is to be mentioned in ST-3 for claiming exemption of 75% of bill amount on which ST is to be paid by Service Receiver Co.

    ReplyDelete
  97. In case of Director setting Fee is their any service reverse charge applicable?

    ReplyDelete
    Replies
    1. If director is not an employee of the Company then sitting fee is covered under reverse charge .

      read more details at following link
      http://www.simpletaxindia.net/2012/10/service-tax-on-directors-service.html

      Delete
  98. Hi Clarify me
    base amount is 11380 for that 3.09% st=351.64 is paid by Service provider and balance 9.27%=1055 I have to pay but i have 3000 input ST I can adjust in this amount or I have to pay

    ReplyDelete
    Replies
    1. you have to pay(deposit) the balance tax , service receiver can not pay service tax under reverse charge by adjustment of cenvat credit .

      Delete
  99. PLEASE GIVE ME AN EXAMPLE FOR THE CALCULATION OF SERVICE TAX IN CASE OF TRANSPORT OF GOODS OR SERVICES

    ReplyDelete
  100. Dear Sir,

    Please confirm:

    I am working in Pvt Ltd Company & we used Rent A Cab from Individual Vendor. They charge @ 4.95% Service Tax.

    I just want to confirm that
    1) Should I pay 4.95% service tax to our vendor?
    2) Should I pay 4.95% as reverse charge & deduct from vendor payment?
    3) Should I pay 4.95% service tax to our vendor & 7.41% (12.36 - 4.95) paid as reverse charge.
    4) In how many days I should pay reverse charge.
    5) If I deduct 4.95% in vendor payout than TDS would be applicable on the same or not.

    I am so confuse.

    Regards
    Sanjeev Dewan

    ReplyDelete
No spam allowed ,please do not waste your time by posting unnecessary comment Like ads of other site etc.

1 – 200 of 224   Newer›   Newest»
Name

. SECURITIES,5,(MNP),2,(TDS)2007-08,1,`,1,01.07.12,23,01.09.2008,1,01.10.2012,2,06.07.2009,3,07.08.2012,1,1 PERCENT EXCISE ITEMS LIST,2,1 sep,1,1% excise,2,10 year nsc,7,10(10C),1,10(10D),1,10(11),1,10(12),1,1000 court cases judgements supplied to ITO,7,1000 rupee note,3,11-2008,1,11-2010,1,111A,2,130 items,1,14.08.2008,1,15 august,2,150 Rs coin,2,15g,14,15h,15,18-12-2009,1,192(1A),5,192A,2,194 I,3,194 IA,1,194A,7,194c from 01.10.2009,7,194H,6,194j,15,194LC,3,194N,1,194O,1,194q,2,1981-2007,2,2% cst,1,2% excise,1,2004,1,2008,1,2008-09 FY,1,2010,2,206AA,14,234A 234B 234C,10,234c interest calculator,11,234D,1,234E,16,234F,2,23AC,1,23ACA,1,23B,2,24C,3,24q annexure II,5,25 paisa coin,1,271(1)(c),5,271B,2,271H,4,272B,1,27A,1,280,5,280 challan,4,281,4,282,2,283,2,29 AUGUST,2,29.04.2010.,1,29/08/2008,2,29/2008 service tax,2,2g meaning use,1,3 idiots,1,30 MARCH,4,31st March,19,32-2010,1,33 of 2009,1,35(2AA),1,35(2AB),1,3CD,18,3g meaning use,1,40(b),4,43B,5,44 AB EXEMPTED INCOME,1,44AA,1,44AB AGRICULTURE,2,44AB new limit,29,44AB NON RESIDENT,3,44ad,19,44ada,3,46/2012 45/2012,1,49C,1,5 day week,1,5 years post office deposit,5,5/2011,1,50 paisa coin,2,500-1000 notes banned,128,54b,19,54EC,28,54ee,1,54f,22,54gb,1,5th paycommission punjab,1,6 % excise,1,6 crore advance limit,1,6/2005,1,69/2010,1,6th cpc,5,6TH PAY COMMISSION,6,70% of pan etds,7,7th Central Pay Commission,12,8 tips to save tax,2,80C,90,80ccc,3,80CCD,16,80cce,2,80CCF,18,80CCG,6,80d,10,80DDB,14,80EE,4,80EEA,1,80G,6,80GG,8,80GGA,6,80GGB,1,80ggc,1,80tta,5,80TTB,2,80U,2,85% of pan etds,1,86/2008 DATED 13-08-2008,1,87A rebate,8,89(1),22,89(1) relief calculator,19,9.5 % rate for private epf,8,92E,1,95% of pan etds,5,98 dated 04/01/08,1,aadhaar,18,aakash tablet,1,aam admi,1,aar,4,Aayakar Sampark Kendra,1,abatement,13,abolished,1,ACCOUNT PAYEE DRAFT,2,Accounting,1,ACCOUNTING CODE,11,accounting code for services,6,ACCOUNTING FOR GOVT GRANTS,3,accounting standards,12,ACES,10,ADD IN,1,Add-Ins,2,additional relief in budget 2010,1,adjustment of advance FBT with advance Tax,2,advance rullings,3,advance salary,2,advance tax,2,ADVANCE TAX CALCULATOR,10,advance tax challan,19,advance tax collections,1,ADVANCE TAX CUT OFF AMOUNT,12,ADVANCE TAX DATES,20,AFFIDAVIT,2,affordable housing,1,AG Projects Technologies Ltd RT,1,age 80 addition pension,2,aibea wage revision,1,aibea wage revision latest news,1,aiboa,1,aiboc,1,aiboc wage revision,1,AIG,1,AIR,10,airline ticket booking tds,7,airlines,3,all is well,1,allowances,5,allownces,4,alphabet of inspiration,1,alteration on check allowed,3,alternate minimum tax,4,AMENDED 3CD,12,amendment in companies bill 2011,2,amendment in gratuity act 2010,5,amendment in registration service tax,4,AMENDMENT IN SERVICE TAX ON RENT,6,amendment to finance Bill 2010,1,AMNESTY SCHEME 2007,2,amt,2,Anna Hazare,2,anna hazzare bill vs govt lokpal bill,1,appeal,15,apply for new pan card against old pan card,3,aqb,1,arbitration,2,arrears of salary,5,arrears of sixth pay,6,ARRERS TAX,2,AS-12,1,ASBA,1,assessee in default,2,ASSESSMENT REOPENING,8,ASSESSMENT YEAR 2008-09 REFUND,1,atm,13,atm 100 per day,2,atm cash without card,2,atm tips,9,atm wrong debit,1,audit cases itr filing,2,audit limit enhanced,13,Audit Questionaire,1,AUDIT REPORT,63,AUS VS IND.INDIA VS SL,1,Automated teller machine,1,AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX,7,Axis Bank credit cards,2,ay 2010-11,1,bad debts,2,Balwant Jain,180,Bank,6,Bank account,15,bank audit,3,bank audit 2012,1,bank charges,19,BANK SALARY,2,bank strike 06/07/09 and 07/07/09,1,banking law amendment,1,banknotes,6,banks npa provisioning,4,BARE ACT,4,bare rules,1,BASE RATE BY BANKS,2,bcct,1,belated return,2,benami property,1,BIMAL JAIN,474,biometric pan card,3,black and white form not acceptable,2,black money,27,BLOCK PERIOD,1,blogging,1,bobay refund,1,BONUS,2,bonus share,2,book discount,5,BOOK ON EFILING,1,BOOK REVIEW,1,books of accounts,6,BOOMING INDIAN ECONOMY,3,both House rent allowance,10,both hra and house loan,15,Brass Scrap,3,BRIBE CASE,1,BROKER,3,BSE,1,bsnl broadband,1,bsnl broadband usage,1,bsnl land line sms alert,2,BSR CODES,3,BUDGET 2009,18,budget 2010,28,budget 2010-11,4,budget 2011,13,BUDGET 2012,38,budget 2013,17,BUDGET 2014,39,BUDGET 2014 CONTEST,6,budget 24-25,5,budget expectations,8,BUDGET HIGHLIGHTS,11,budget live on computer,5,budget live telecast,5,budget notification,1,budget on tv,1,budget speech,16,BUDGET SPEECH DOWNLOAD,2,Budget-2014,2,Budget-2015,45,BUDGET-2016,71,budget-2017,28,BUDGET-2018,32,BUDGET-2019,22,BUDGET-2020,2,budget-2022,9,BUDGET-21,39,Budget-23,51,BUDGET08,5,BUDGET2018,1,Business,5,BUSINESS AND PROFESSION MEANING,1,BUSINESS COVERED UNDER 44ab,2,buy back,1,BUY HOUSE,5,C FORM,5,CA CAN ONLY AUDIT MVAT,4,CA CLUB INDIA,1,CA GIRISH AHUJA,3,CA NITIN GUPTA,5,CA PARDEEP JAIN,5,CA ROHIT GUPTA,4,ca services,3,CA sudhir Halakhandi,1,CA Swapnil Munot,15,CA Vikas Khandelwal,9,calculate arrear,1,CALCULATE NEW PAY,2,calculate your emi,4,calculation of tax on salary arrears,4,CALCULATOR,72,CALCULATOR REVISED,1,capital asset,4,capital formation huf,3,Capital gain,45,capital gain account scheme 1988,11,CAPITAL GAIN INDEX,30,capital gain on repayment of loan,2,capital gain on tenancy rights,1,capital goods,3,capital revenue,1,CAPITAL SUBSIDY,3,CAR LOAN,1,CAR LOAN RATE INCREASE,12,carry forward of losses in late return,5,cas,1,cash back,1,Cash credit,2,cash flow statement,1,CASH PAYMENT DIS ALLOWANCE,11,CASH PAYMENTS EXCEEDING 20000,5,CASH SUBSIDY,3,Cash Transaction 2016,8,cbdt,15,cbec,9,CBI ARRESTED,1,centeral sales tax rate,2,CENTRAL PAY COMMISSION,6,CENTRAL PROCESSING CENTER,2,CENTRALISED PROCESSING OF RETURNS,1,Cenvat,63,CENVAT Credit Rules,81,cgas 1988,3,challan,7,challan 281,10,CHALLAN 289,1,challan correction,8,challan Form 17,11,CHALLAN STATUS INQUIRY,1,change,1,change in cst rate,5,change in excise duty rates,11,CHANGE IN PAN ADDRESS,3,CHANGE IN PAN DATA,7,change in tds rates in budget,14,changes,2,CHANGES IN SERVICE TAX ACT,58,changes in Gst,1,changes in income tax,1,changes in new itr forms,11,CHANGES IN TDS,14,CHARGES ON CASH PAYMENT OF CREDIT CARD BILL,3,charitable organisation,5,check name from PAN,2,check tds deducted online,3,Cheque,12,cheque bounce,7,cheque payment before due date,8,cheque tender date /realisation date,4,Cheque Truncation,7,CHEQUE VALIDITY,9,child care leave,3,CHILD DEPENDENT PREMIUM,1,CHILD MARRIED PREMIUM,1,child plan,1,childeren name,1,children education allownces,10,chip based atm card,4,cibil,13,cibil for companies,5,CII 2007-08,1,CII 2008-09,2,CII 2010,1,cii 2012-13,1,CII2011-12,1,cin,2,CIRCULAR 3/2010 DT 2.03.2010,1,CIRCULAR 8-2010,1,CIT v. Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.),1,cloning of atm card,1,clubbing of income,2,co-ownership,1,COLLECTION CHARGES,1,COLOR SCHEME,1,COMMISSION ON SMALL SAVINGS,2,common error in 2009-10,1,common error in itr 4-5-6,3,compa,1,companies bill 2012,2,COMPANIES RATE,2,COMPANY BILL 2011,6,company deposit,5,Company Law Settlement Scheme,5,COMPANY REGISTRATION,4,complusory payment of taxes,1,Composite rent,1,COMPOSITE SUPPLY,3,Composition scheme GST,15,Composition scheme service tax,2,compounding of offence,1,COMPUTER AS FAX MACHINE,1,computer sytem at ito office,1,CONCEPT PAPER,1,configure yahoo mail in outlook express,7,consolidate account statement,5,construction purchase of house,9,Consultancy Service,2,consumer loans,2,Consumer Price Index,2,consumer protection,1,continues services,1,CONTRIBUTION TO NEW PENSION SCHEME,10,CONTRIBUTORY PENSION FUND,3,CONVERT FIGURES INTO WORD EXCEL,8,COPARCENER,1,CORONA,8,CorpMcash,1,Corporate Social Responsibility,1,corporate tax,1,corporation bank,3,correction etds,10,CORRECTION IN PAN DATA,8,correction in section,4,CORRECTION RETURN,6,CORRECTION RETURN.ETDS,7,cost accounting,5,cost audit,6,cost inflation index,21,cost inflation index 2012-13,2,COST INFLATION INDEX FY 2010-11,1,COST INFLATION INDEX FY 2011-12,1,COST OF INDEXATION CALCULATOR,5,court case in entry tax punjab,2,covid-19,3,cpc phone number,6,cpf,7,Credit card,32,CREDIT CARD BILL PAYMENT ICICI BANK,6,credit scores,14,cricket team,1,critical illness,1,CROSSED DEMAND DRAFT,2,CRR,14,crr reducred,1,cryptocurrency,1,CS DIVESH GOYAL,69,CST,12,CST 3% OR 2 %,3,cst act 1956,1,cst form,6,CST FORM STATUS,1,cst rate changed,3,CST REDUCE RATE,4,ctt,3,currency,2,CURRENCY TRADING ILLEGAL,1,custom,4,custom changes in budget,18,cusual leave,1,DA MERGE,2,da rate,16,da rate 01.07.2012,4,da rate january 2013,4,da rate july 2012,3,da rate wef 01.01.2012,4,date extension,4,DDO ASK RENT RECIPT,1,ddt,4,dearness allowance,15,Debit card,11,DEBT EQUITY RATIO,1,debt funds,13,debt trap,3,declared goods,1,DEDUCTION 80C,6,deduction for higher studies,3,deduction on saving bank interst,2,deduction u/s 80DD,6,Deemed income of employee,1,deemed ownership,1,deemed services,1,defective return,4,defence officers,1,defence pay,1,defence pay scales,2,DELAY IN FILING,3,delete ledger in tally,1,DELHI HIGH COURT,11,demat,4,deposit tax of two quarter in single challan,3,depreciation,15,depreciation on car,3,depreciation on commercial vehicle.,2,DEPRECIATION ON INTANGIBLE ASSETS,3,depreciation rate,13,depreciation rate 2009-10,3,DETAIL AFTER E FILLING,1,DETAIL OF TIN,1,Determination of value,1,DIFFRENT TYPE OF TAXES,1,digital signature,10,din,4,direct payment in bank account,1,DIRECT SUBSIDY,10,direct tax bill,6,direct tax changes in budget,25,direct tax code,39,direct tax code 2009,6,dis,1,Disability insurance,4,discussion Paper,4,distribution of salary,2,dividend distribution tax,2,dividend striping,1,dnd,1,do not call.,1,document identification number,1,document ientification number,1,documents required for service tax registration,5,domestic transfer pricing,5,donation,3,dot,1,double taxation,1,dow jones,1,download,1,download 89(1) relief calculator,12,download direct tax code 2012,10,download form 16A,7,download fvu,28,download idfc INFRA BONDS FORM,1,draft reply,1,drawback rates,2,dtaa,4,dtc,10,DUE DATE AY 2010-11,2,due date ay 2011-12,3,due date extended,72,due date extended to 31.08.2012.,2,due date for service tax return,36,due date form 16,21,due date form 16a,10,due date June,2,due date march tax,11,due date of return 2008-09,3,due date pf esi,6,due date to deposit tds,15,DUE DATES,17,DUE DATES CALENDAR,8,DUE DATES CALENDER,9,DUE DATES INCOME TAX,23,DUE DATES SERVICE TAX,42,DUE FAMILY PENSION,1,DULICATE PAN,1,DUPLICATE TAN,5,dvat,8,e book Income Tax rules,3,e book on service tax,22,E ERA OF TAXES,1,e filing do and don'ts,7,e filing of audit report,10,e filing processing status,8,e filing software excel free,4,e filing through evc,10,e filing utilities,6,e mode for notice to shareholder,1,e notice to share holder,1,e payment of epf,5,E PAYMENT OF EXCISE DUTY,2,e payment of income tax,5,E PAYMENT OF SERVICE TAX,4,e payment of tds,8,E STAMP DUTY,1,e tutorial for TAN registration,3,E-1 FORM,1,E-1 SALE,6,e-commerce,1,E-FILE SERVICE TAX RETURN,18,e-Intermediary,1,e-payment from friends account,2,E-PAYMENT OF SERVICE TAX,9,e-payment of taxes,6,E-SEVA BY ICAI,4,e-TDS/TCS statements,2,E-WAY-BILL,15,earn from home,1,earned leave,2,Easy Exit Scheme,1,ebay,1,EBOOK,75,EBOOK ON SERVICE TAX,23,economic survey,9,economic survey 2010,3,economic survey 2011,2,economic survey 2012,1,Edible Oils,1,EDITABLE INCOME TAX FORM,1,education cess,6,EDUCATION LOAN,5,eet,4,EFFECTIVE DATE CST RATE REDUCTION,2,effective date of allowncs,2,efiling errors,5,efiling free,2,efiling income tax return,31,efiling of excise return,6,efiling registration problem,18,electric vehicle,1,Electricity act,2,ELECTRONIC FOREX TRADING,1,Electronic Gold Receipts,1,Electronic Verification Code (EVC),10,elegent card on holi,1,ELSS,20,EMANAGEMENT OF TAXES,1,EMI CALCULATOR,8,empanelment as branch auditor,2,EMPLOYEE PROVIDENT FUND,9,employee state insurance,2,employee state insurance act 1948,1,employee state insurance act Limit,1,employer e sewa,4,eMudhra Consumer Services,1,entries r off in 50 paisa,1,entries rounded off in rs,1,ENTRY TAX,5,entry tax punjab,2,epf,55,epf challan,33,epf claim,12,epf e passbook,8,EPF FAQ,33,epf int rate 11-12,6,epf interest exemption,11,epf interest rate,25,epf interest rate for fy 2010-11,8,epf limit,8,epf online,12,EPF ONLINE CHALLAN GENERATION,4,epf statement,6,EPF TRUST,1,epf withdrawals,12,epfo,44,equal monthly installments,2,equity funds,7,ER-1,2,ER-2,2,er4 form online,1,error in etds return,10,error in st-3,5,esi,7,esi contribution,3,esi limit 10000,1,esi limit 15000,4,esi limit from 01.05.2010,1,esi return,1,ESOP,5,ETABF,1,ETAX,2,etcs,10,etds,33,etds correction,17,etds defualts,2,etds due date,9,ETDS FVU 3.1,3,ETDS PAYMENT,3,ETDS Q4 ANN II,3,etds retur with insufficient pan,2,etds return,25,ETDS RETURN DUE DATES,24,etds return less deduction of tax.,2,ETDS RTEURN SOFTWARE,2,etds software,5,etds without pan,5,etrip,1,Excel,11,EXCEL 280,2,excel add in,1,EXCEL CII,5,excel form 16,10,EXCEL SHORT CUTS,9,excel software,2,excell add in,4,EXCESS TDS,7,Exchange-traded fund,3,exci,1,excise,10,excise changes in budget,19,EXCISE FORMS,1,excise notification,2,Excise on branded goods,2,excise on utensils,1,excise rate reduced,4,EXCISE REGISTRATION,5,exclusion from capital asset,1,exempted capital gain,6,EXEMPTION GST,3,exemption limit increased,4,EXEMPTIONS IN FEW SERVICES,2,exice duty on new items,1,EXIDE CASE CALKUTTA HIGH COURT,2,EXPANSION OF EXISTING SERVICE,1,EXPLANATORY NOTES TO FINANCE ACT(2) 2009,1,export,21,EXTENSIBLE BUSINESS REPORTING LANGUAGE,1,extra level security in credit card,2,face book url,1,face book username,1,facebook,2,fake prize money,3,family pension,9,FAQ,62,faq on fbt on esop,3,FAQ VAT,8,fast facts,1,father can claim for son studies,1,FAX FROM COMPUTER,1,FBT,6,FBT CALCULATOR,3,fbt challan,1,FBT ON ESOP,5,fc(r) ACT,1,fd interest rate,4,fdi in insurance and telecom,4,fdr,13,FEMA,3,FIGURES TO WORDS,2,fii,1,file free etds statement,1,file validation utility,3,Finance,86,finance act,9,Finance Act (2) 2009,2,finance act 2010,1,Finance act 2011,1,FINANCE ACT 2012,4,finance bil 2012,6,finance bill 2010,3,finance bill 2011,3,finance bill in lok sabha,8,finance bill top news,1,finance bill(2) 2009,1,Finance Minister,6,finance ministry,3,financial adviser,6,financial crises,1,FINANCIAL PLANNING,21,Financial Services,2,first class rail passenger fare from 01.10.12,3,first discussion paper on gst,5,first name in pan card,2,first quarter fringe benefit tax adjustment,1,fiscal cliff,1,FIVE IN ONE,1,FIVE IN ONE TAX CALCULATOR,1,Fixed deposit,24,fixed maturity plan,8,FLOW CHART ON FBT ON ESOP,3,fm speech on 07/05/2012,1,fmc,1,FMV OF ESOP,3,FMV UNLISTED COMPANY ESOP,2,FN 275-192-2009,1,FOREIGN COMPANT FBT ON ESOP,1,foreign direct investment,1,foreign dividends,2,foreign exchange money changer service tax,3,foreign individual in shares,1,Forensic Auditing,1,Forex derivatives tax,3,forex trading,3,forget password,2,Form 10E,2,form 12BA,1,FORM 16,22,FORM 16 A SOFTWARE,6,FORM 16A,15,FORM 16A FROM ETDS FVU,3,form 16A from fvu,1,form 16a from nsdl,6,FORM 16A GENRETION SOFTWARE,3,FORM 16A PDF,2,fORM 16aA IN FIVE MINUTES,1,form 18 punjab vat act,1,form 26as,34,form 26q,4,form 26q online free,4,form 29C,1,form 49a excel/pdf/online,5,formation of huf,15,forum site,1,FORWARD CONTRACTS ACT 1952,1,fpo,1,fraud mail,4,free auto filler for epayment of taxes,4,FREE CHALLAN SOFTWARE,2,free e filing Income tax return 11-12,2,free epayment auto filler of challan,3,free etds return,12,free etds software,7,FREE INCOME TAX ACT,2,free income tax return,3,free itr-1,8,free itr-2 e filing,3,Free online Books of Direct Tax for F.Y.2008-09,2,free online greeting card holi,1,free samples,2,FREE SOFTWARE,1,FREE SOFTWARE FOR ETDS,4,FREE TOOLBAR WITH SEARCH,2,Fringe Benefit Tax,2,full partition of huf,2,future and options,8,fvu,8,FVU 2.130,1,FVU 2.131,1,fvu 2.216,1,fvu 3.0,1,fvu 3.2,1,fvu 3.3,2,fvu 3.4,1,GAAR,8,GAIN ON SALE OF SHARES,17,GAR-7,2,gas cylinder,1,GAZETTE NOTIFICATION,4,gdp,1,General anti avoidance rule,4,general insurance,1,general provident fund,1,generation company,1,GIFT BY NRI,5,gift deed to huf,8,gift from relative,14,gift in kind,15,gift on marriage,10,gift tax,19,gmail,2,Goal calculator,2,gold bond scheme,17,gold deposit scheme,9,GOLD LOAN,11,Gold Monetization Scheme,10,gold silver rates 10 years,4,Goods and Services Tax,22,GOODS TRANSPORT AGENCY ABETMENT,10,goods transport agency service tax,10,GOOGLE SEARCH,1,google tool bar,1,Gopal Kumar kedia,1,got approved from president,1,GOVT NOTIFICATION CST,2,gpf interest rate,5,gpf interest rate 8.6 %,1,gpf interest rate 8.8 %,1,gratuity,13,gratuity limit enhanced,6,Green-channel banking,1,GREETING CARD ONLINE,3,GROSS RECEIPT MEANING 44ab,7,GST,651,GST ADVANCE RULING,1,GST ASSESSMENT,1,GST CHALLAN,8,GST Council,1,GST INVOICE,15,GST ON INSURANCE PREMIUM,1,GST PAYMENT,7,GST RATE CHART,40,GST REFUND,4,GST REGISTRATION,7,GST RETURN,75,GST SUGGESTIONS,3,GST TDS,5,GTA,14,guarantee Nav,1,guidelines for selection of cases,3,gujrat vat act,2,half pay leave,1,HAPPY DIWALI,5,HAPPY NEW YEAR,6,HBA-HRA,8,hdfc bank,5,HDFC Credit Cards,1,Health care,2,Health insurance,19,health plans,4,health service,2,help on tax,1,HIGH VALUE TRANSACTION,6,HIGH-VALUE TRANSACTIONS,3,HIGHER SECONDARY CESS,6,HIGHER TDS WITHOUT PAN 01.04.2010,4,HINDU UNDIVIDED FAMILY,17,hiring motor vehicle,2,holi card,1,holiday,5,holiday on election day,4,holidys,2,Home insurance,5,home loab,1,HOME LOAN,40,hospitals,1,house budget,3,house completion,3,house loan 150000 or 30000,5,house loan and tax svaing,21,house loan at discounted rates,7,house loan on two houses,8,house loan reduuced,2,house property,10,house valuation,5,house wife,1,how to calculate income on salary,1,how to calculate new basic,1,how to calculate new da rate,5,how to claculate income on salary,9,how to file correction statement,6,HOW TO FILE RESPONSE TO INCOME TAX DEPARTMENT,1,how to fill date column in punjab vat form 18,2,HOW TO FILL ITR-2,3,how to fill tds challan 280,9,how to invest in Mutual funds,8,how to pay service tax online,4,HOW TO SELECT ITR FORMS,2,How to use atm,5,HRA and house loan,14,HRA AND TRANSPOT DEDUCTION IN Q4 SALRY RETURN,2,HRA CALCULATION,10,HRA CALCULATOR,11,HRA EXEMPTION,2,HRA EXEMTION,6,HRA FAQ,8,HSC ACC CODE,3,huf and 54B,5,HUF CAPITAL,6,HUF CONTRACT POWER,1,huf creation deed,4,HUF DEFINITION,5,huf formation,5,HUF KARTA,5,huf member name,2,HUF PARTITION,5,HUF TYPE,2,ICAI,66,icai suggestions,6,ICAI tool bar,5,ICDS,2,ICES,1,ICICI Bank's credit card,1,ICICIBANK CREDIT CARD,8,idfc infra bonds,3,ifci,3,IFRS,4,ifsc,1,iifl,2,immovable property,12,IMPACT OF GST,71,implementation of report,2,import,3,IMPORTANT DUE DATES,7,INCOME FROM HOUSE PROPERTY,24,Income from Mutual funds.,14,income from other source,1,income from share equity,15,income processing pending,1,Income tax,12,income tax slabs fy 2008-09,1,INCOME TAX ACT,2,INCOME TAX ACT EBOOK,2,income tax act tds 194C,3,Income tax benefit in budget,1,INCOME TAX CALCULATOR,23,INCOME TAX CALCULATOR 09-10,5,income tax calculator 12-13,2,Income tax calculator 2011-12,3,income tax case selection,1,income tax changes in budget 2010,1,income Tax circular,2,income tax circulars from 1961,1,income tax code 2009,1,income tax due date extended,5,INCOME TAX FORM FILLABLE,1,income tax forms,5,income tax help tool bar,2,income tax notice on late deposit of tds,1,Income tax notification,4,income tax notification from 1961,1,income tax office,4,income tax payment through atm,1,income tax rate chart. i tax rates 12-13,3,income tax rates after budget 2012,2,income tax rates fy 2013-14,1,income tax refund,32,income tax return,39,INCOME TAX RETURN 16-17,15,INCOME TAX RETURN 20-21,11,income tax return 2011-12,9,INCOME TAX RETURN 2015-16,65,Income Tax return 23-24,2,INCOME TAX RETURN AY 18-19,15,income tax return due date,20,INCOME TAX RETURN EXEMPTION,6,income tax return form,5,INCOME TAX RETURN FORM 12-13,16,INCOME TAX RETURN FORM EXCEL,4,income tax return form itr-2,1,income tax return last date,5,Income tax rules,7,INCOME TAX SLAB,12,income tax slab in dtc,1,income tax slabs,7,INCOME TAX SLABS AFTER BUDGET,4,income tax ules 9th amendment,1,INCOME WISE ITR FORMS,2,INCOME-TAX-RETURN-AY-17-18,18,INCOMETAX 6TH PAY,2,inconsistancies in etds returns,10,inconsistencies in etds returns,3,IND AS,1,ind-as,3,INDEMNITY BOND,1,India against corruption,3,india budget,2,INDIA VS AUS,1,India win world cup,1,INDIAN BANK CHARGES,7,INDIAN INCOME TAX CALCULATOR 2007-08,1,indian rupee,3,indirect tax proposals,4,INDIVIDUAL HUF TAX RATES,5,indusind bank,1,INFLATION INDEXED NATIONAL SAVING SECURITIES,1,infosys,1,infra bonds limit increased,1,infrastructure Bonds,13,inoperative accounts,8,INPUT SERVICES,4,INPUT TAX CREDIT,19,instruction no 9/2010,1,INSTRUCTION TO FILL ITR-2,1,Insurance,16,insurance claim,2,Insurance policy,10,intangible assets,1,INTER BANK MOBILE TRANSFER,7,inter haed loss adjustment,3,interest,1,interest free laon,2,Interest from bank,3,interest on borrowing capital,3,INTEREST ON HOUSE LOAN,37,INTEREST ON LATE DEPOSIT,13,INTEREST ON LATE GRATUITY PAYMENT,1,interest on ppf account,16,interest on self occupied house,1,interest on small savings,10,interest rate on late deposit,3,interest rate on tds late deposit,4,interest taxable on saving,3,interim budget,7,internal auditor,1,international taxation,7,INTIMATION U/S 143(1),6,Investing,4,Investment,5,investment in shares,2,Investment management,6,investment yogi,1,IPL 2011,1,ipo,5,IRDA,22,irds,1,it calculator 2009-10,1,itat,5,Itax calculator ay 2011-12,2,itax calculator fy 10-11,1,itns 280,2,itns 281,1,itns 282,1,itns 283,1,itns281,2,itr -3 excel 2010-11,1,ITR 11-12,2,itr 2 excel,2,itr 2 rpu,3,ITR 23-24,1,ITR 24-25,6,itr 4 e filing utility,4,itr 4 fy 2010-11,1,itr 4 rpu,1,ITR AY 18-19,15,ITR EFILING SOFTWARE,10,ITR FORM 12-13,5,itr form 13-14,16,itr form 2 ay 2011-12,1,itr form 2008-09,4,itr form 2011-12,4,itr form 2013-14,1,ITR FORM AY 19-20,7,ITR FORM SAHAJ,18,ITR FORM SELECTION,4,ITR FORM SUGAM,6,itr forms,24,itr forms ay 2009-10,4,ITR RPU 2010-11,2,ITR RPU AY 2008-09,2,ITR RPU AY 2009-10,1,ITR SOFTWARE,3,itr sugam,7,ITR V STATUS,4,ITR WORD FORMAT,1,ITR-1,4,itr-1 2010-11 ay,6,ITR-1 EXCEL 08-09,2,ITR-1 EXCEL 11-12,1,ITR-1 rpu in excel free,1,ITR-2 AY11-12,2,ITR-2 EXCEL 08-09,2,itr-2 excel 2010-11,4,ITR-2A,1,ITR-3 EXCEL 08-09 AND ITR 4 EXCEL 08-09,1,itr-3 rpu,1,itr-4 efiling .itr-5 efiling,6,ITR-4S SUGAM,5,ITR-5 EXCEL,2,itr-6,1,ITR-7,2,ITR-V,27,itr-v status,19,ITUR FORM SUGAM,1,jan 2012 da rate,3,jan lokpal bill,5,jan lokpal vs lokpal bill,2,JAVA BASED INCOME TAX RETURN FORMS,1,JCO,1,Jewellery,6,job switch,2,Job work,11,joint employment,1,joint name,4,judicial decision,1,karnataka high court case,5,key highlights,1,kisan vikas patar,4,KKC,3,KNOW ALL ABOUT TDS,1,KNOW PAN STRUCTURE,7,know the ip address of sender yahoo mail,3,KNOW YOUR,10,KNOW YOUR CST NUMBER,5,know your customer,6,KNOW YOUR DIVISION CODE,1,know your epf balance,12,know your ip address,1,KNOW YOUR LOCATION CODE,2,know your pan,28,know your pan address,2,KNOW YOUR PPF,12,know your refund status,20,KNOW YOUR REFUND STATUS ONLINE,10,KNOW YOUR SERVICE TAX NUMBER,9,know your tax deducted,2,know your tax deposited,2,KNOW YOUR TIN,8,KNOW YOUR VAT/TIN NUMBER,4,Krishi Kalyan Cess,15,krishu kalyan cess,1,KV Kamath,1,kvp,7,kyc,13,LAHMAN BROTHERS,1,land lord pan must,2,laptop,1,LARGE TRANSACTION,3,last date to deposit tds,1,LAST DATE TO FILE ETDS RETURNS,2,last date to file itr 2007-08 extended,1,late deposit of tds,2,LATE FILING OF ITR-V,20,late funishing of return,5,late payment of service tax,4,latest depreciation rates,9,latest income tax circulars,1,latest income tax notification,1,latest notification,3,latest tds rate chart,24,leave,2,leave encashment,10,LEAVE TRAVEL ASSISTANCE,7,Leave Travel concession,8,less,1,liaison office,1,lic,8,lic jeevan vaibhav,1,LIC JEEVAN VRIDDHI,2,lic table 145,1,Life insurance,49,life insurance agent,10,life insurance broker,4,LIFE INSURANCE POLICY,41,LIFE INSURANCE POLICY AND TAX SAVING,21,LIFE INSURANCE PREMIUM,19,Limit for court case,3,Limit of gratuity under income tax,6,LIMIT UNDER SECTION 44AF,2,LIMITED LIABILITY PARTNERSHIP,8,liquidity crises,2,list of taxable service,2,LIVE BUDGET STREAM 2011,1,LLP,9,LLP RATES,1,loan against fdr,4,loan against property,2,loan eligibility,2,loan for higher education,3,LOAN ON PPF,5,loan repayment period calculator,1,LOAN RESOLUTION,1,LOAN SECURITISATION,1,Lok sabha election results/trends all states and all seat,4,lokpal bill,2,long term capital gain,22,low cost laptop,1,lpg,6,lt infra bonds,1,LTC BY AIR,7,LTC OUTSIDE INDIA,2,LTCG,9,lucknow chartered accountants,1,macro,2,Mahila Samman Bachat Patra,2,mail frauds,1,mail scams,1,mandap keeper,5,mandatory e filing service tax return,15,mandatory epayment of taxes,12,Manoj Agarwal,9,manpower,9,marked to market,1,marketable product,1,MasterCard,6,mat,3,maternity leave,3,MCA-21,15,McDowell and Co. Ltd. (154 ITR 148),1,meaning of transfer in capital gain,1,meanings of finance terms,6,medical insurance premium,14,MEDICAL OFFICER,3,medical u/s 80D,28,MEET,1,MENREGA,1,merge ledger in tally,1,MICR CODE,5,Microsoft,5,Microsoft Excel,7,military pay,2,minimum alternative tax,9,minimum balance,5,minimum experiance for bank branch auditor,1,minimum experience for bank branch auditor,1,minimum service,1,minimum wages,5,Minor income,2,mip,1,mis matching,12,MISTAKES IN ETDS RETURN,5,mistakes in itr,1,mistakes in return filling,1,MIXED SUPPLY,2,Mobile Number Portability,5,MOBILE WALLET,1,Money,3,MONEY MATTERS CASE,1,Money Mistake,2,monthly income plans,3,monthly income scheme,8,MOTOR INSURANCE,2,MRTP,2,ms excel,1,MS OFFICE,2,MSME,4,multipal challan,2,multiple pan,2,Mutual Fund,58,mutual funds and tax,29,MVAT AUDIT,7,mvat audit form 704,4,Nabard Bonds,2,name break up in pan,1,nandan nilekeni,1,NATIONAL ELECTRONIC FUND TRANSFER,1,National Identification Authority,1,NATIONAL SAVING CERTIFICATE,3,NAV,1,NEFT,11,NEGATIVE LIST FOR TAX ON SERVICES,31,Net asset value,3,net banking,3,new excise return form,3,new 194 c,5,NEW BASE RATE INTEREST,1,NEW BASIC AND GRADE PAY,2,new basic formula,1,new coin,1,new cut off limit for TDS,2,new da rate,10,new deduction,3,NEW EST-1,1,new etds requirement,1,NEW EXCISE DUTY ITEMS,2,New Foreign Trade Policy,4,NEW FORM ITR FY 2010-11,1,new fuv 2.110,1,new fvu 2.128,3,new income tax act,1,new income tax calculator,5,NEW INCOME TAX RATES,30,new income tax return form 2010-11 itr-1,3,new income tax return form 2010-12 itr-1,1,New Infosys Chairman,1,new itr form,6,NEW ITR FORM AY 2011-12,3,new itr forms,14,NEW ITR FORMS EXCEL,6,new jeewan dhalan,2,NEW PAN APPLICATION,13,NEW PAN CARD,8,NEW PARTNER ADDED,1,NEW PAY BAND,2,NEW PAY SCALE FOR UNIVERSITIES COLLEGES,1,NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE,1,new pension scheme to govt employee,16,NEW RUPEE SYMBOL,5,new rupee symbol font,2,new sahaJ tax form,5,new section 44AF,2,new service tax rate 12.36,6,NEW SERVICES UNDER SERVICE TAX,8,new tax form,1,NEW TAX RATES,5,new tds rate 2010-11,10,new tds rates fy 2009-10,11,new tds rules applicable.,8,NEW TDS RULES FY 2010-11,4,New Year's Day,1,newly weds,1,nhai bonds,4,nhai capital gain bond,4,nhai tax free bonds,4,nifty,1,nil etds challan,4,nil etds return,5,nil tds on transportor,5,Nishant Batra,2,no return for salary,2,No.402/92/2006-MC (10 of 2008),1,nomination,1,non deduction certificate,1,non deposit of TDS,1,non performing assets,1,NON RESIDENT INDIAN,16,NOR,1,note security features,3,NOTES ON 3CD,10,notice of meeting through email company,1,notice pay,5,notices etds,2,notification 19/2008 service tax,1,Notification 19/2009-ST,1,notification 22/2011,1,notification 23/2011,1,notification 24,1,NOTIFICATION 25/2012,7,Notification 26/2011,1,notification 3-2011,1,notification 32/2009 dated 27.03.2009,1,NOTIFICATION 36/2011,2,NOTIFICATION 41 DT 31.05.2010,1,notification19.03.2012,2,npa norms,3,NPCI,1,NPS,39,NRI,29,nri investment indua,4,NRI.PIO,17,NSC ACCRUED INTEREST,16,NSC INTEREST CALCULATOR,9,nsc.,12,NSDL,4,NSE,2,NUMBER TO TEXT,1,numbers in to text,1,OCI,3,official notification,1,official website,2,oidar,1,oltas,4,one increment,2,ONE RANK ONE PENSION,1,one thousand rupee note,2,online,1,ONLINE BALANCE CHECK EPF,4,online bsnl bill verification,2,online deposit of tax,7,online earning,1,online emi calculator,1,online employee provident fund,3,online epf balcnce,8,online filing of service tax return,14,ONLINE FOREX TRADING,1,online life insurance,6,ONLINE PAN,3,online pan verification,3,online rectification itr,2,online refund,16,ONLINE REFUND STATUS,7,ONLINE REGISTRATION OF COMPANY,2,online return rectification,2,online service tax,2,online services by Govt,1,ONLINE ST-3,7,online tan regsitration,6,online tds payment,4,ONLINE VAT,2,opc,2,OPEN OFFER,1,option date,2,orop,1,other forms,1,other income to employer,4,out of debt,2,OUTPUT SERVICE TAX CREDIT,1,OUTSTATION CHARGES,2,own name,1,PACKAGE SOFTWARE,2,PAN,6,PAN ADDRESS,5,pan and income tax return,1,PAN AO CODE,6,pan application excel,4,pan correction,2,pan details,1,PAN LEDGER,8,pan login,7,pan mandatory for hra,2,pan mandatory in etds,2,pan name verificatio,3,PAN ON RENT RECIPT,1,pan regsitration,2,PAN STATUS NSDL,2,PAN STATUS UTI,1,PAN STRUCTURE,4,PAN SURRENDER,2,pan transfer,1,pan verification,8,pan vs return,1,parcel,1,PARNERSHIP,1,part time course tuition fees,3,part of the year employee form 16,2,part of the year employee form 24q,3,partial reverse charge in service tax,25,partial withdrawal,3,partner salary,5,PARTNERSHIP DEED,5,PARTNERSHIP RATES,1,passport,1,PASSWORD,4,PATENT,1,pay bands,3,Pay calculator,3,pay calculator revised,1,pay commission punjab,1,pay fixation examples,2,pay per post,1,PAY SERVICE TAX ON DUE BASIS,5,payable at par,1,paybands,1,payment bank,1,PAYMENT BY ACCOUNT PAYEE CHEQUE,4,payment by cheque income tax,2,payment due date reminder,1,payment exceeding 20000-35000,1,payment of gratuity act,6,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,8,penalty on late filing of income tax return,21,pension,14,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,3,pensioner benefit,3,Permanent account number,8,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,6,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,7,pmjdy,11,PMS,2,pmvvy,2,pnr,1,Point of sale,8,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,9,post office recurring deposit,10,post office saving deposit account,6,post office schemes,15,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,39,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,19,ppf limit,25,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,15,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,9,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,21,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,83,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,10,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,6,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,8,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,8,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,3,RESTAURANT,10,restricted leave,1,retail investor,4,retirement planning,9,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,2,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,4,revised option date,1,revised pay calculator,3,revised return,6,REVISED SCALE,1,rewards,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,13,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule of 72,1,rule3,2,rule40BA,1,Rupay,2,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,6,salaried employees,1,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,3,salary tds,8,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,6,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,6,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,17,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),3,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,8,section 194-J,6,SECTION 194A,4,section 195,11,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),3,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,14,SECTION 44AE,6,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,30,section 54f,9,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,2,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,9,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,5,Seminar on service tax changes,1,Senior citizen,19,Senior Citizens Savings Scheme 2004,19,service charge,3,service ta,1,SERVICE TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,10,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,2,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,4,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,10,sevice tax on associate enterprises,2,sez,6,share,3,share market,3,SHARE SHORT TERM Capital GAIN,10,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT TDS,1,SHORT TERM ACCOMMODATION,1,short term capital gain 15 %,10,silver,1,SIM CARD,2,SIMPLE TAX CALCULATOR,2,single premium policy,2,sip,8,SIXTH COMMISSION,2,sixth pay commission,17,skimming,1,slider based EMI calculator,1,SLR,4,small saving schemes,18,small service provider,1,smart buying tips,1,software import,1,son eduction loan father,1,speak asia,3,speak asia fraud,2,speak asia online,2,speed clearing,3,spending habits,1,SPF,8,splitting of wages,2,Spreadsheet,2,SRVICE TAX CLARIFICATION,9,ss patta,1,ST-1 EXCEL,4,ST-2,2,ST-3,12,stamp duty,3,STANDARD DEDUCTION,6,standing committee,1,startup india,2,State Bank of India (SBI) Cards,1,status of return,1,STATUS OF TAX DEDUCTED,1,statutory audit,7,stay on demand notices,4,STCG 10% 15%,12,STGC,1,Stock,1,STOCK EXCHANGE,1,STOCK MARKET FROM 9.00 AM.,1,STOCK MARKETS,1,stp,1,STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER,2,stt,7,stt challan,1,sub contractor,3,SUBPRIME CRISES,2,success secrets,1,sugam,5,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,8,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,7,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,5,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,2,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,7,tax through atm,2,tax yogi,3,taxable allowances,6,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,15,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid cards,1,TDS on e-commerce,1,TDS ON EPF,2,tds on fees,1,TDS ON GST,6,tds on immovable property,19,TDS ON INTEREST,5,tds on job work,2,tds on Non resident,10,tds on players,3,tds on professional services,6,tds on rent,13,tds on royalty,6,TDS on salary,36,tds on sale purchase of property,1,tds on service tax,9,tds on service tax on professional services,4,tds on service tax u/s 194-J,7,tds on taxi hire charges,3,tds on technical services,1,tds on transporter,5,tds on transportor,2,tds on travel agent,1,tds on umpires,1,tds on vehicles,1,tds online,1,tds payment online,1,tds payment online mandatory,2,TDS PRESENTATION,1,tds professionals,1,TDS PROVISIONS,1,TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF,3,tds rate 2011-12,1,tds rate 2012-13,5,tds rate after budget,4,tds rate chart,17,TDS RATE CHART 11-12,5,tds rate chart 2019-20,1,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,32,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,15,tdsman software,13,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,8,term plan,2,The companies act 2013,132,The companies rules,115,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,2,times prime membership,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,14,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
ltr
item
SIMPLE TAX INDIA: REVERSE CHARGE IN SERVICE TAX WEF 01.07.2012 NEW NOTIFICATION 30-2012
REVERSE CHARGE IN SERVICE TAX WEF 01.07.2012 NEW NOTIFICATION 30-2012
https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhWQawXwRRHJtnq5uAmWko-uiZbU1R-OI_W2tHxae1sd95AoXeY8iYnQ7XoefaLZ6J6zT1TCzvTv06wiVmkgy6nPFvAWA0kyICE4qvEvs_qPDDfl42OQ-SZCofmUztFbQlOlcEgRRSB1htv/s320/reverse+charge+in+service+tax+01.07.2012
https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhWQawXwRRHJtnq5uAmWko-uiZbU1R-OI_W2tHxae1sd95AoXeY8iYnQ7XoefaLZ6J6zT1TCzvTv06wiVmkgy6nPFvAWA0kyICE4qvEvs_qPDDfl42OQ-SZCofmUztFbQlOlcEgRRSB1htv/s72-c/reverse+charge+in+service+tax+01.07.2012
SIMPLE TAX INDIA
https://www.simpletaxindia.net/2012/06/new-services-under-reverse-charge-in.html
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/2012/06/new-services-under-reverse-charge-in.html
true
2004257931445490362
UTF-8
Loaded All Posts Not found any posts VIEW ALL Readmore Reply Cancel reply Delete By Home PAGES POSTS View All RECOMMENDED FOR YOU LABEL ARCHIVE SEARCH ALL POSTS Not found any post match with your request Back Home Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sun Mon Tue Wed Thu Fri Sat January February March April May June July August September October November December Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec just now 1 minute ago $$1$$ minutes ago 1 hour ago $$1$$ hours ago Yesterday $$1$$ days ago $$1$$ weeks ago more than 5 weeks ago Followers Follow THIS PREMIUM CONTENT IS LOCKED STEP 1: Share to a social network STEP 2: Click the link on your social network Copy All Code Select All Code All codes were copied to your clipboard Can not copy the codes / texts, please press [CTRL]+[C] (or CMD+C with Mac) to copy Table of Content