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Service Tax-What is Service

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'Service' has been defined and means -any activity for consideration carried out by a person for another and includes a declared service.
The said definition further provides that 'Service' does not include

  • Any activity that constitutes only
  • A transfer in title of goods or immovable property by way of sale, gift or in any other manner or
  • A transfer, delivery or supply of goods which is deemed to be a sale of goods within the meaning of clause (29A) of article 366 of the Constitution
  • A transaction only in money or actionable claim
  • A service provided by an employee to an employer in the course of the employment.
  • Fees payable to a court or a tribunal set up under a law for the time being in force

To determine whether you are providing a 'Service' Pose the following questions to yourself
S.NO QUESTION ANSWER
1 Am I doing an activity (including, but not limited to, an activity specified in section 65E of the Act) for another person*? Yes
2 Am I doing such activity for a consideration? Yes
3 Does this activity consist only of transfer of title in goods or immovable property by way of sale, gift or in any other manner? No
4 Does this activity constitute only a transfer, delivery or supply of goods which is deemed to be a sale of goods within the meaning of clause (29A) of article 366 of the Constitution No
5 Does this activity consist only of a transaction in money or actionable claim? No
6 Is the consideration for the activity in the nature of court fees for a court or a tribunal? No
7 Is such an activity in the nature of a service provided by an employee of such person in the course of employment? No
7 Is the activity covered in any of the categories specified in Explanation 1 or Explanation 2 to clause (44) of section 65B of the Act No
[*if you are a person doing business through an establishment located in the taxable territory and another establishment located in non taxable territory OR a association or body of persons or a member thereof then please see Explanation 3 to clause (44) of section 65B of the Act before answering this question]

If the answer to the above questions is as per the answers indicated in column 2 of the table above THEN you are providing a service.

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