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Service Tax - Krishi Kalyan Cess - On All Taxable Services - Code Allotted


POT on KKC

The netizen seems to be wrong in his opinion "there is no non-obstante clause in Rule 5 and there is no hierarchy for interpretation of the rules under POTR, 2011. Hence if the point of taxation is decided under Rule 3, where is the need for Rule 5?". Rule 3 contains a non-obstante clause that makes the provisions of rule 3 apply only when rule 4 to 9 are not applicable. So KKC is applicable as per Explanation 1 to Rule 5 of PPT rules.

V SUDHARSAN 27/05/2016

 

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