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SERVICE TAX

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Page 1: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

SERVICE TAX

Page 2: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

WHAT IS SERVICE TAX?

Indirect tax on services

Like VAT on goods

Deposited by service provider

Recovered from client

2

Page 3: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

APPLICABILITY3

Service ? • Any Act done for fees, etc.

Coverage ?• All services, except negative list

• Codes for 119 services• All others under residual

Exemption • For some NGOs

Charge on • Fees and Expenses

Tax Rate • 12.36%

Page 4: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

REGISTRATION

Fill form ST-1 in duplicate and enclose PAN Proof of address

Submit Central & Excise office Jurisdictional Division Office in metros

Application within 30 days

4

HELPAGE PARTNER WS, JAN-FEB’13

Page 5: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

WHAT IS FEE?5

Fees • Act by a charity for consideration

If

• If providing something in return…• Display donor’s name• Give business advantage to

donor

Page 6: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

NOT FEE…

Payments

• Donations• Gifts• Grants without obligation

• e.g. specific research

Unconditional• Stipulating proper usage of funds• Furnishing of account

6

Page 7: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

NGO EXEMPTION

Exempt • (para 6.3 of circular)

If • Exempt u/s 12A

Activities• Public Health• Religion• Education• Environment / culture

Others • Turnover upto 25 lakh p.a.

7

Page 8: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

PUBLIC HEALTH

Care or counselling of terminally ill persons or persons with severe

physical or mental disability,

persons afflicted with HIV or AIDS, or

persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or

Public awareness of preventive health, family planning or prevention of HIV infection;

8

HELPAGE PARTNER WS, JAN-FEB’13

Page 9: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

RELIGIOUS

Advancement of religion

9

HELPAGE PARTNER WS, JAN-FEB’13

Page 10: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

EDUCATION

Advancement of educational programmes or skill development relating to,- abandoned, orphaned or homeless children;

physically or mentally abused and traumatized persons;

prisoners;

persons over the age of 65 years residing in a rural area;

10

HELPAGE PARTNER WS, JAN-FEB’13

Page 11: S ERVICE T AX. W HAT IS S ERVICE T AX ? Indirect tax on services Like VAT on goods Deposited by service provider Recovered from client 2

ENVIRONMENT ETC.

Preservation of environment including watershed, forests and wildlife;

11

HELPAGE PARTNER WS, JAN-FEB’13


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