Service tax -reverse charge
giridharan
(Querist) 24 July 2012
This query is : Resolved
Is the filing fees paid to CESTAT for appeal in service tax matters attract payment of service tax under reverse charge method?
Anirudh
(Expert) 24 July 2012
Dear Mr. Giridharan,
I take it that you are handling payment of invoices.
Before asking such questions, first you have to ask the following questions and try to answer yourself.
1. Whether service tax is payable on fees paid to CESTAT prior to the introduction of reverse charge mechanism?
2. Whether there is any change in the Service Tax Act altering the position consequent to introduction of reverse charge mechanism?
The answer to the above two questions will give answer to your query.
giridharan
(Querist) 24 July 2012
The reason for my query is Notfn. 30/2012-ST[sl.4 of table] specifies ' In respect of services provided or agreed to be provided by an arbitral tribunal' the pecentage of S.T payable by the person receiving the service as 100%. Pl. clarify. Thanks
Anirudh
(Expert) 24 July 2012
Dear Mr. Giridharan,
Again you have to ask the following queries and answer:
1. Whether at any point of time, did you approach the CESTAT for provision of service?
2. Whether the CESTAT agreed to provide any services to you?
3. Whether CESTAT raised any invoice on you for the services provided by it to you?
4. Whether before introduction of reverse charge mechanism, the CESTAT was paying any service tax, and getting it reimbursed from you?
If the answer to the above is in the negative, then how do you think that Serial No.4 of Notification No. 30/2012-ST will be applicable to your matter?
