Please Help: Service Tax Registration
Posted Date : 20-Jan-2014 , 02:58:34 pm | Posted By: Kshitiz Pathania
Category :
Service Tax | Answers :
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Comments :
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Our client is receiving rental income from property situated at noida.
He receives such income in delhi and resides in delhi.
In which state he is required to get registered in service tax?
Delhi or Noida(UP)?
I think As per Place of Provision Rules, it should get registration in Noida.
Please Clarify |
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| Posted By : Lalit Maheshwari |
09-Apr-2014, 06:48:17 |
| Every person who has provided a taxable service of value exceeding Rs. 9 lakhs, in the preceding financial year, is required to register with the Central Excise or Service Tax office having jurisdiction over the premises or office of such service provider. Hence He should get himself registered at Delhi. |
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| Posted By : Bharat P Ramchandani |
22-Jan-2014, 12:32:52 |
| Place of Provision Rules are only for determining the taxable territory, in this case it is Noida, so the service tax is applicable. But since the assessee resides in Delhi he should get himself registered at Delhi. |
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| Posted By : SAURABH GHAI |
21-Jan-2014, 08:05:54 |
| As per rule 3 of the place of provision of service rules 2012, The place of provision of a service shall be the location of the recipient of service and in your case it is noida. So you should register your client in noida. |
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| Posted By : Kshitiz Pathania |
21-Jan-2014, 03:09:21 |
| Please sir, clarify your answer. I need to justify it to my client. |
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