APPLICABILITY OF SERVICE TAX & TDS
Amit Doshi
Dear All,
You are all requested to provide views on the following issues:
BACKGROUND: An Institute having head office at Mumbai and 13 branches all over India, is registered under Section 25, i.e. as non profit making organization.
It is also registered under Section 12A of Income Tax.
The Institute is organizing an International Seminar and Exhibition at Delhi . Both Indian and Foreign Engineers will take part in the Seminar and both Indian and Foreign manufacturing units/dealers will take part in the Exhibition.
Please clarify: :
01. Whether Service Tax will be applicable on the Delegate fees for Indian or Foreign personnel attending the Seminar or Assembly organised by Institute.
02. No. of organizations will sponsor the event. Whether Service Tax will be applicable on the sponsored amount.
03. Whether sponsors supposed to deduct the TDS since Institute is registered u/s 12A.
04. The same question also arises for Exhibitors. Whether Institute should charge Service Tax on the Exhibitors. Whether Exhibitors are supposed to deduct TDS.
05. Institute will publish a Souvenir during the Seminar and whether the Advertisers will have to pay the Service Tax or whether they are allowed to deduct the TDS.
Thank you.
Best Regards,
Amit Doshi,
Amit Vijay & Associates
Chartered Accountants
19 R N MUKHERJEE ROAD, EASTERN BUILDING, 1ST FLOOR
KOLKATA 700 001
Mobile: +919831084085
Office : (033) 22437470
FAX : (033) 22319349
vinay chopra
Dear All,
You are all requested to provide views on the following issues:
BACKGROUND: An Institute having head office at Mumbai and 13 branches all over India, is registered under Section 25, i.e. as non profit making organization.
It is also registered under Section 12A of Income Tax.
The Institute is organizing an International Seminar and Exhibition at Delhi . Both Indian and Foreign Engineers will take part in the Seminar and both Indian and Foreign manufacturing units/dealers will take part in the Exhibition.
Please clarify: :
01. Whether Service Tax will be applicable on the Delegate fees for Indian or Foreign personnel attending the Seminar or Assembly organised by Institute.
Ans: Yes Service tax will be applicable.
02. No. of organizations will sponsor the event. Whether Service Tax will be applicable on the sponsored amount.
Ans: Yes.
03. Whether sponsors supposed to deduct the TDS since Institute is registered u/s 12A.
Ans: No, TDS will not be applicable. Institute needs to submit its registration certificate.
04. The same question also arises for Exhibitors. Whether Institute should charge Service Tax on the Exhibitors. Whether Exhibitors are supposed to deduct TDS.
05. Institute will publish a Souvenir during the Seminar and whether the Advertisers will have to pay the Service Tax or whether they are allowed to deduct the TDS.
Ans: Not sure
Thank you.
Best Regards,
Amit Doshi,
Amit Vijay & Associates
Chartered Accountants
19 R N MUKHERJEE ROAD, EASTERN BUILDING, 1ST FLOOR
KOLKATA 700 001
Mobile: +919831084085
Office : (033) 22437470
FAX : (033) 22319349
--
forum4ca is a Google Group of eServe online for the benefit of CA and other professionals. It is especially meant for written discussion & circulate information within group members. The mail may contain such research/advice/opinion/information/fact provided by any member and are subject to the accuracy and of the description of facts.The forum4ca, do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant facts. Further this Group’s Owner/Moderator/Member are not liable for any damages or costs suffered due to action/transaction based on information on this Group.
To join and/or to post to this group send email: foru...@googlegroups.com
To unsubscribe from this group, send email to:forum4ca+u...@googlegroups.com
For more options, visit this group at:http://groups.google.co.in/group/forum4ca or www.eserveonline.net