----- Forwarded Message -----
From: Sunil Kumar Lahoti <sunillahoti@hotmail.com>
To: "jalgaoncas@googlegroups.com" <jalgaoncas@googlegroups.com>; Ranjeet group <echange-professionally@googlegroups.com>; "forum4ca@googlegroups.com" <forum4ca@googlegroups.com>; "nashiCAs@googlegroups.com" <nashicas@googlegroups.com>; ca of pune <casofpune@yahoogroups.com>; "ghaziabad_ca-owner@yahoogroups.com" <ghaziabad_ca-owner@yahoogroups.com>; Solapur CAs Yahoo Group <solapurcas@yahoogroups.com>; YAHOO GROUP MEERAT <icai_circ_meerut_ca@yahoogroups.com>; ABIDS HIMAYATNAGAR CPE STUDY CIRCLE OF HYDERABAD BRANCH OF SIRC OF ICAI <mail@cpehyderabad.com>; sales tax bar <stba_saletaxbar@salestaxbar.com>
Sent: Thursday, 6 June 2013 12:14 AM
Subject: RE: {jalgaoncas} Thoughts on Reverse- Joint Charge
From: Sunil Kumar Lahoti <sunillahoti@hotmail.com>
To: "jalgaoncas@googlegroups.com" <jalgaoncas@googlegroups.com>; Ranjeet group <echange-professionally@googlegroups.com>; "forum4ca@googlegroups.com" <forum4ca@googlegroups.com>; "nashiCAs@googlegroups.com" <nashicas@googlegroups.com>; ca of pune <casofpune@yahoogroups.com>; "ghaziabad_ca-owner@yahoogroups.com" <ghaziabad_ca-owner@yahoogroups.com>; Solapur CAs Yahoo Group <solapurcas@yahoogroups.com>; YAHOO GROUP MEERAT <icai_circ_meerut_ca@yahoogroups.com>; ABIDS HIMAYATNAGAR CPE STUDY CIRCLE OF HYDERABAD BRANCH OF SIRC OF ICAI <mail@cpehyderabad.com>; sales tax bar <stba_saletaxbar@salestaxbar.com>
Sent: Thursday, 6 June 2013 12:14 AM
Subject: RE: {jalgaoncas} Thoughts on Reverse- Joint Charge
Indeed. A Excellent Article..............
S.K.LAHOTI ASSOCIATES
Chartered Accountants,
Plot No 41, 1st Floor, BHEL Enclave,
Akbar Road, Bowenpally,
Secunderabad - 500 009.
Phone:040-27957690
Mobile:9701205369.
email : sunillahoti@hotmail.com
ca.lahoti@gmail.com
website : www.sklahoti.in
Date: Wed, 5 Jun 2013 16:06:26 +0530
Subject: {jalgaoncas} Thoughts on Reverse- Joint Charge
From: mhiregange@gmail.com
To: echange-professionally@googlegroups.com; forum4ca@googlegroups.com; nashiCAs@googlegroups.com; casofpune@yahoogroups.com; jalgaoncas@googlegroups.com; ghaziabad_ca-owner@yahoogroups.com; solapurcas@yahoogroups.com; ICAI_CIRC_MEERUT_CA@yahoogroups.com; mail@cpehyderabad.com; stba_saletaxbar@salestaxbar.com
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The jalgaoncas,its owner do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant facts.The transaction based on above mail may not complete without confirming proper statue/authority/person.Any action/transaction taken on basis of this mail do not imply the accuracy or value.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.
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Regards,
CA.Sunil Kumar LahotiS.K.LAHOTI ASSOCIATES
Chartered Accountants,
Plot No 41, 1st Floor, BHEL Enclave,
Akbar Road, Bowenpally,
Secunderabad - 500 009.
Phone:040-27957690
Mobile:9701205369.
email : sunillahoti@hotmail.com
ca.lahoti@gmail.com
website : www.sklahoti.in
Date: Wed, 5 Jun 2013 16:06:26 +0530
Subject: {jalgaoncas} Thoughts on Reverse- Joint Charge
From: mhiregange@gmail.com
To: echange-professionally@googlegroups.com; forum4ca@googlegroups.com; nashiCAs@googlegroups.com; casofpune@yahoogroups.com; jalgaoncas@googlegroups.com; ghaziabad_ca-owner@yahoogroups.com; solapurcas@yahoogroups.com; ICAI_CIRC_MEERUT_CA@yahoogroups.com; mail@cpehyderabad.com; stba_saletaxbar@salestaxbar.com
Reverse- Joint Charge Under Service Tax- Possible Way Out
The common citizen, the trader [ big & small] , small scale service providers, manufacturers who in normal course are not providing services would not be registered under service tax. Generally such persons would not like to be registered as it is a hassle, transaction costs would increase but at the same time they wish to be tax compliant. This article examines what one can do practically to mitigate the need to pay service tax under reverse/ joint charge without breaking the law.
In this article we look at the possible avoiding of the liability within the 4 corners of law.
1. GTA – Outward- For sales the contract could be that the customer is liable and freight could be on to pay. In case of exigencies where the supplier has to pay he is only paying on behalf of the customer and customer alone would be liable. The person liable to pay is required to comply.
2. GTA- Inward – For purchases the contract could be that the supplier is liable and freight would have been paid already. In exigencies if receiver pays it would only be on behalf of the supplier.
3. Procure services of vehicle hire, manpower supply, security, works contract from the corporate service providers. In that case the provider would be liable.
4. Do not provide any sponsorship. If at all required advertise.
5. Convert the manpower supplier into a higher value added service provider with resp0nsiblity – cleaning services, disinfecting services, house keeping services etc.
6. Convert the works contractor into a pure labour contract of say construction, painting etc.
7. Avail legal services from only business entities not individual lawyers or look for alternative professionals providing similar services like CWAs/ CS or CAs.
8. Do not import any services – look for their counterparts/ subsidiaries in India.
9. Do not avail any services from Government which are also provided by private parties. Take it from private parties.
10. … a few more possible on deeper understanding
Note- There could be a few situations like Directors Fess and exceptional instances where one may require to be registered or as the amount is not large would comply along with interest and possible penalties.
Only in India we find such atrocious laws being put in place where the Government of India even today does not maintain proper accounts and is not subjected to any audit. The amounts involved in each year of collections and expenditure together are Rs. 30,00,000 Crores!!! It also exempts itself from most of the compliances by putting the responsibility on the other side wherever applicable. At least the reverse/ joint charge should be exempted overall upto Rs. 10 lakhs for all. Readers are encouraged to respond with other possibilities which would help all to comply better.
Warm Regards
Madhukar N Hiregange
Partner
Head Office
1010, Above Corporation Bank
26th Main, Jayanagar 4th T Block,
Bangalore 560041
Phone- 080-41210703
Madhukar N Hiregange
Partner
Head Office
1010, Above Corporation Bank
26th Main, Jayanagar 4th T Block,
Bangalore 560041
Phone- 080-41210703
Phone - 080 -26536405
Branch Office
"Basheer Villa"
H.No.8-2-268/1/16/B,
2nd Floor, Sriniketan Colony,
Road No.3, Banjara Hills,
Hyderabad-500 034
Phone: 040-32996404
Mobile: 9908 11 3787
(CA Sudhir V S)
www.hiregange.com
Branch Office
"Basheer Villa"
H.No.8-2-268/1/16/B,
2nd Floor, Sriniketan Colony,
Road No.3, Banjara Hills,
Hyderabad-500 034
Phone: 040-32996404
Mobile: 9908 11 3787
(CA Sudhir V S)
www.hiregange.com
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DISCLAIMER
jalgaoncas is a Google Group for the benefit of CA and other professional. 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 every contain of the mail or information is always subject to the accuracy and of the description of facts.
The jalgaoncas,its owner do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant facts.The transaction based on above mail may not complete without confirming proper statue/authority/person.Any action/transaction taken on basis of this mail do not imply the accuracy or value.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 send email jalgaoncas@googlegroups.com or visit
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DISCLAIMER
jalgaoncas is a Google Group for the benefit of CA and other professional. 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 every contain of the mail or information is always subject to the accuracy and of the description of facts.
The jalgaoncas,its owner do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant facts.The transaction based on above mail may not complete without confirming proper statue/authority/person.Any action/transaction taken on basis of this mail do not imply the accuracy or value.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 send email jalgaoncas@googlegroups.com or visit
http://groups.google.co.in/group/jalgaoncas
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