Dear SRRF members,
We have received a new query under Service Tax from Human Development Society
”Are NGOs registered under Societies Registration Act’ 1860 required to charge service Tax?’’
Looking forward to your response.
With warm regards,
Tanvi
____________________________________
Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008
Tele/Fax: +91-11-25821088, 25817157, 25722044
e-mail: socio-research@sma.net.in
Yes as per the new budget all services, except a few exempted services are brought under service tax . The bill once passed will become law and subsequent notification of the date will be the effective date. Any legal entity, including a society is liable to charge service tax. The query is silent about the nature of service. The answer can be more specific if the nature of service is given.
gopalakrishnan
This is regarding the query on Service Tax. The services in question fall in the domain of social research, evaluation of development projects and similar activities.
“Services received from a service provider located in a non- taxable
territory by registered under section 12AA of the Income tax Act, 1961” is exempted from Service Tax
Service Tax provisions are pretty much applicable, if your organization is carrying out activities, which are covered under the purview of Service Tax Act and has provided such taxable services over and above the minimum treshold level, upto which, Service Tax is exempt. If applicable, you need to register for Service Tax start charging Service Tax, which should be duly deposited. Further, you also need to comply with the requirements of filing of timely returns.
If you need specific timelines and more details please write to me.
Best regards
Sriraman
Dear Tanvi,
In some discussion long back some one has referred a circular i am presenting the same.CBEC issues circular F.No137/23/2007-CX.4 dt 28/01/2009 stating that even institutes run by no profit organization or Trusts are liable to Service Tax . Only colleges approved by AICTE or deemed university and vocational courses institutes are out of service tax .
thanks
Sir
If it is registered under section 12A of the Income ax Act, and if this budget becomes a law, there will be no service tax
regards
srinivsan