Service Tax Query-JCB/Crane

[PRAVIN SARASWAT]

Dear Madhukar Ji,

 

"Effective control and possession" is just one of the tests to determine
taxability under VAT while this is the only test applicable under Service Tax. 
 

In the case of HLS Asia Ltd. v. State of Assam and others - [2007]

 008 VST 0314 [Gauhati High Court] where high-tech equipments

were operated by appellant i.e. HLS by its personnel were held

to be under absolute authority of  service receiver and  therefore

having 'Right to Use' and liable for Sales Tax.

 

Further in the case of Krushna Chandra Behera and Another v. State of

Orissa and Others - [1991] 083 STC 0325 [Orissa High Court]

Hire of bus to state transport corporation - Owner bound by orders and
directions of corporation in regard to journey, timing, routes, etc -
Driver provided by owner but answerable to corporation - Corporation
 has effective control - Corporation in possession - Transfer of right to
use bus - Transaction taxable as "SALE" within extended
 
I am writing this mail to further elicit your valuable issues on the matter
for the benefit of  group and of-course my own professional use.
 
With warm regards
 

PRAVIN SARASWAT
9829063908

 

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To: ICAI_CIRC...@yahoogroups.com
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From: mhire...@gmail.com
Date: Tue, 13 Sep 2011 10:12:48 +0530
Subject: Re: Fw: Re: {Amresh's CA's} Service Tax Query

 

We need to understand as to in which circumstances the control and possession could be said to be with the owner.

 

If the owner of a dumper provides the dumper to the customer along with the driver andthe contract requires that the entire maintenance and upkeep is with the owner, ti could be said that the control and possession is with the owner.This wouldbe so even if the customer could direct the work.

 

Warm Regards

Madhukar

On Mon, Sep 12, 2011 at 2:23 AM, Ravi Holani <ravih...@yahoo.co.in> wrote:

 

The Key point is what is the assessment under VAT whether there is a deemed sale but VAT is payable or is exempt because of NIl rate or by exemption notification. It is also relevant to point out that the expressions employed is " ....in relation to supply of tangible goods ", it means mere supply of tangible goods is not sufficient, it is a mere bailment contract while service tax is on service in relation to supply...... Since, there is a High Court Bench at Gwalior, the point could be referred before the Hon'ble High Court for interpretation.  CA Ravi Holani Mb No:-9425109183,9425115728 0751-2365815 20, Pandit vihar Colony Gola Ka Mandir Gwalior --- On Sat, 10/9/11, Madhukar Hiregange <mhire...@gmail.com> wrote: From: Madhukar Hiregange <mhire...@gmail.com> Subject: Re: {Amresh's CA's} Service Tax Query To: ICAI_CIRC...@yahoogroups.com Cc: "ravih...@yahoo.co.in" <ravih...@yahoo.co.in> Date: Saturday, 10 September, 2011, 3:02 PM   Whether the control and possession is with the owners. What does the agreement say about the maintenacne. If the owner is responsible and keeps custody, then supply of  tangible goods service wouldbe attracted.   Warm Regards Madhukar On Fri, Sep 9, 2011 at 7:11 PM, Rohit Vijaywargiya <cagw...@yahoo.com> wrote:   Our client is engaged in loading and unloading work and registered under the services of Cargo Handling Services and paying the service tax thereon. He has also taken the trucks, dumpher and JCB machines on monthly rent basis from other parties  and paying the amount of rent thereon.   Pls clarify whether service tax liability is also on rent or not as the amount as paid to them is above Rs. 10.00 Lacs but they are not charging any service tax thereon.   Thanks in advance.   CA Rohit Vijaywargiya Gwalior From: Ravi Holani <ravih...@yahoo.co.in> To: "echange-pro...@googlegroups.com" <echange-pro...@googlegroups.com>; "mman...@gmail.com" <mman...@gmail.com>; "Than...@yahoogroups.com" <Than...@yahoogroups.com>; "taxon...@yahoogroups.com" <taxon...@yahoogroups.com>; "caclu...@yahoogroups.com" <caclu...@yahoogroups.com>; "foru...@googlegroups.com" <foru...@googlegroups.com>; "ICAI_CIRC...@yahoogroups.com" <ICAI_CIRC...@yahoogroups.com>; "New_De...@yahoogroups.com" <New_De...@yahoogroups.com>; "chartered_...@yahoogroups.com" <chartered_...@yahoogroups.com>; "CharteredS...@yahoogroups.co.in" <CharteredS...@yahoogroups.co.in>; "CharteredSecr...@yahoogroups.co.in" <CharteredSecr...@yahoogroups.co.in>; "jalga...@googlegroups.com" <jalga...@googlegroups.com>; "caso...@yahoogroups.com" <caso...@yahoogroups.com>; "nash...@googlegroups.com" <nash...@googlegroups.com>; "ALWAR_CHARTER...@yahoogroups.com" <ALWAR_CHARTER...@yahoogroups.com>; "indirec...@googlegroups.com" <indirec...@googlegroups.com>; RAMAKRISHNAN G <grk...@hotmail.com> Sent: Thursday, September 8, 2011 9:25 PM Subject: Re: {Amresh's CA's} Re: {CA RANJEET} REG SERVICE TAX NIL RETURN   The exemption is in hand of the service provider. If the service provider takes the benefit of exemption than service receiver is not liable to pay because what is liability of service provider shall be shifted.   CA Ravi Holani Mb No:-9425109183,9425115728 0751-2365815 20, Pandit vihar Colony Gola Ka Mandir Gwalior --- On Thu, 8/9/11, RAMAKRISHNAN G <grk...@hotmail.com> wrote: From: RAMAKRISHNAN G <grk...@hotmail.com> Subject: Re: {Amresh's CA's} Re: {CA RANJEET} REG SERVICE TAX NIL RETURN To: "Ravi Holani " <ravih...@yahoo.co.in>, "echange-pro...@googlegroups.com " <echange-pro...@googlegroups.com>, "mman...@gmail.com " <mman...@gmail.com>, "Than...@yahoogroups.com " <Than...@yahoogroups.com>, "taxon...@yahoogroups.com " <taxon...@yahoogroups.com>, "caclu...@yahoogroups.com " <caclu...@yahoogroups.com>, "foru...@googlegroups.com " <foru...@googlegroups.com>, "ICAI_CIRC...@yahoogroups.com " <ICAI_CIRC...@yahoogroups.com>, "New_De...@yahoogroups.com " <New_De...@yahoogroups.com>, "chartered_...@yahoogroups.com " <chartered_...@yahoogroups.com>, "CharteredS...@yahoogroups.co.in " <CharteredS...@yahoogroups.co.in>, "CharteredSecr...@yahoogroups.co.in " <CharteredSecr...@yahoogroups.co.in>, "jalga...@googlegroups.com " <jalga...@googlegroups.com>, "caso...@yahoogroups.com " <caso...@yahoogroups.com>, "nash...@googlegroups.com " <nash...@googlegroups.com>, "ALWAR_CHARTER...@yahoogroups.com " <ALWAR_CHARTER...@yahoogroups.com>, "indirec...@googlegroups.com " <indirec...@googlegroups.com> Date: Thursday, 8 September, 2011, 9:21 PM is 10 lacs exemption apply to cases where service receiver is liable under import services is service receiver under above  has to register assuming he is not interested for taking cenvat credit RamakrishnanSent from BlackBerry® on Airtel-----Original Message-----From: Ravi Holani <ravih...@yahoo.co.in>Date: Wed, 7 Sep 2011 13:41:09 To: <echange-pro...@googlegroups.com>; <mman...@gmail.com>; <Than...@yahoogroups.com>; <taxon...@yahoogroups.com>; <caclu...@yahoogroups.com>; <foru...@googlegroups.com>; <ICAI_CIRC...@yahoogroups.com>; <New_De...@yahoogroups.com>; <chartered_...@yahoogroups.com>; <CharteredS...@yahoogroups.co.in>; <CharteredSecr...@yahoogroups.co.in>; <jalga...@googlegroups.com>; <caso...@yahoogroups.com>; <nash...@googlegroups.com>; <ALWAR_CHARTER...@yahoogroups.com>; <indirec...@googlegroups.com>Cc: <foru...@googlegroups.com>Subject: {Amresh's CA's} Re: {CA RANJEET} REG SERVICE TAX NIL RETURN  Since there is no tax liability, refer rule 7C read with sec 80.  CA Ravi HolaniMb No:-9425109183,94251157280751-236581520, Pandit vihar ColonyGola Ka MandirGwalior--- On Mon, 5/9/11, mmanagers <mman...@gmail.com> wrote:From: mmanagers <mman...@gmail.com>Subject: {CA RANJEET} REG SERVICE TAX NIL RETURNTo: "p d roongta group" <echange-pro...@googlegroups.com>Cc: foru...@googlegroups.comDate: Monday, 5 September, 2011, 5:37 PMa corporate assessee has service tax regn for service recipient as carriage by road. He had nil carriage during FY 10-11. he did not file nil return of service tax now he has recd notice asking for filing of return. if he files nil returns for 10-11 now, what may be the consequences Rgdssushanto 22102227     ----- Original Message ----- From: Ravi Holani </mc/compose?to=ravih...@yahoo.co.in>  To: dharmendra maloo </mc/compose?to=dk_m...@hotmail.com>  Cc: Ranjeet group </mc/compose?to=echange-pro...@googlegroups.com>  ; thaneca </mc/compose?to=Than...@yahoogroups.com>  ; ICAI </mc/compose?to=ICAI_CIRC...@yahoogroups.com>  Sent: Thursday, December 30, 2010 12:14 AM Subject: Re: {CA RANJEET} REG SERVICE TAX EXEMPTION LIMIT Once in case of an assessee, total value of all the taxable services are more than Rs 9,00,0000-, he shall be applied for registration, since the assessee is same, all the turnover must be clubbed while deciding the tax liability.  CA Ravi HolaniWITH ALANKIT ASSIGNMENTS LTD.  CA. D K MALOO, Kolkata9331041824-- CA Ranjeet Kumar Agarwal4th Floor,4,Ballav Das Street,R.N-418,Kolkata- 700 007 ;Ph: 033 2270 8925/ 2273 0164,+91 98301 40211 You received this message because you are subscribed to the GoogleGroups "Exchange-Professionally" group.(Moderator-CA Ranjeet Kumar Agarwal)To post to this group, send email toechange-pro...@googlegroups.comTo unsubscribe from this group, send email toechange-professionally+unsub...@googlegroups.comFor more options, visit this group athttp://groups.google.co.uk/group/echange-professionally?hl=en-GB?hl=en-GB-- CA Ranjeet Kumar Agarwal4th Floor,4,Ballav Das Street,R.N-418,Kolkata- 700 007 ;Ph: 033 2270 8925/ 2273 0164,+91 98301 40211 You received this message because you are subscribed to the GoogleGroups "Exchange-Professionally" group.(Moderator-CA Ranjeet Kumar Agarwal)To post to this group, send email toechange-pro...@googlegroups.comTo unsubscribe from this group, send email toechange-professionally+unsub...@googlegroups.comFor more options, visit this group athttp://groups.google.co.uk/group/echange-professionally?hl=en-GB?hl=en-GB-- CA Ranjeet Kumar Agarwal4th Floor,4,Ballav Das Street,R.N-418,Kolkata- 700 007 ;Ph: 033 2270 8925/ 2273 0164,+91 98301 40211 You received this message because you are subscribed to the GoogleGroups "Exchange-Professionally" group.(Moderator-CA Ranjeet Kumar Agarwal)To post to this group, send email toechange-pro...@googlegroups.comTo unsubscribe from this group, send email toechange-professionally+unsub...@googlegroups.comFor more options, visit this group athttp://groups.google.co.uk/group/echange-professionally?hl=en-GB?hl=en-GB -- Madhukar N Hiregange Partner Hiregange & Associates Chartered Accountants                                            HO - 1010, 1st Floor,                                              Branch: "Basheer Villa", Above Corporation Bank,                                         H.No.8-2-268/1/16/B, 26th Main,  4th T Block,                                          2nd Floor, Sriniketan Jayanagar,  Bangalore- 560 041                               Colony, Road No.3, Banjara Tel: Dir. 41210703 Tele fax. 26536404/5                    Hills, Hyderabad- 500034 Web Site: hiregange.com                                         CA Sudhir V.S - 09908113787

--
Madhukar N Hiregange
Partner
Hiregange & Associates
Chartered Accountants                                           
HO - 1010, 1st Floor,                                              Branch:
"Basheer Villa",
Above Corporation Bank,                                        
H.No.8-2-268/1/16/B,
26th Main,  4th T Block,                                          2nd Floor,
Sriniketan
Jayanagar,  Bangalore- 560 041                               Colony, Road
No.3, Banjara
Tel: Dir. 41210703 Tele fax. 26536404/5                    Hills, Hyderabad-
500034
Web Site: hiregange.com                                         CA Sudhir
V.S - 09908113787

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