GST ON ALLOWANCE RECEIVED

BCCI HAS CONTRACT WITH CRICKETOR WHEREIN FOR EVERY FOREIGN TOUR BCCI PAYS FOR EXAMPLE - 100 DOLLAR PER DAY AS ALLOWANCE FOR LOCAL EXPENSE INCURRED BY CRICKETOR IN RESPECTIVE COUNTRY. FOR 15 DAYS TOUR TO USA - BCCI PAY 1500 DOLLAR AS ALLOWANCE IRRESPECTIVE OF ACTUAL EXPENSE INCURRED. IF ACTUAL EXPENSE IS INCURRED LESS THAN THE ALLOWANCE GIVEN - THEN THE DIFFERENCE AMOUNT IS TRNAFSRRED IN SAVING BANK ACCOUNT OF CRICKETOR IN INDIA IN INR. WHETHER GST WILL BE APPLICABLE ON SUCH ALLOWANCE

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  CAN SERVICE TAX BE DEMANDED FROM SERVICE PROVIDER IF SERVICE RECEIVER HAS PAID TAX UNDER RCM

Service provider (individual) has provided supply of man-power service to body corporate in FY 2015-16. Service receiver has already laid service tax on RCM on said transaction. department held that - service provided is not manpower service and demanded service tax from service provider. i did find case law wherein it is held that - if service receiver has paid ST to service provider (who had charged in his bill), then service receiver not required to pay ST on RCM as it will amount to double taxation. the above case are not directly applicable in my case. request to guide…

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  DOUBLE TAXATION IN SERVICE TAX

THE ASSESSEE WAS PROVIDING SUPPLY OF MANPOWER SERVICE TO BODY CORPORATE DURING THE FY 2015-16. THE BODY CORPORATE HAS ALREADY PAID SERVICE TAX ON RCM BASIS ON 100% INVOICE VALUE. THE DEPARTMENT HAS PASSED ORDER DEMANDING SERVICE TAX ON FORWARD CHARGE FROM THE ASSESESEE BY NOT CONSIDERING THE SERVICE AS SUPPLY OF MANPOWER. PLEASE ADVISE AND PROVIDE RELEVANT JUDGEMENT WHEREIN IT HAS BEEN HELD THAT IF SERVICE RECEIVER HAS ALREADY PAID TAX ON RCM BASIS THEN SERVICE PROVIDER SHALL NOT BE LIABLE TO AGAIN PAY TAX ON SAME TRANSACTION AS IT WILL LEAD TO DOUBLE TXAXATION.

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  CAN SERVICE TAX ON RCM BASIS PAID AS CGST NOW BE CLAIMED AS ITC IN GST REGIME

Liability of SERVICE TAX on RCM basis on service received of GTA was determined by the department. The assessee - partnership firm has paid such liability by making payment under the head CGST (as there was no service tax registration and officer told to make payment under CGST). Can the partnership firm claim ITC of such CGST paid in GST now.

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