Yes ,It can be possible in one item
Because VAT will be levied on goods and Service tax will
be levied on providing any kind of service.
Here we can see one example,
like,if there is any service station for two or four
wheelers, Mr.A come to wash their four Wheeler at the same
time he purchase mirror or any other accessories from that
service station the bill will be prepare with VAT and
yes if item repair/jobwork by workshop which item new add
with job repair then, sales tax charges on 70% of full
basic amount of invoice & service tax charge on 30% of full
basic amount of invoice (if sale item is not calculate
yes if item service by workshop which new spare part add
in job repair then, sales tax charges on only spare parts
amount & service tax charge on service amount.
As you are aware, service Tax and VAT can not be imposed on single situation. Firstly, please take example of Mr. Ashutosh. If AMC amount includes value of software, Service Tax will be applicable because AMC services can't provided without software. Secondly, as asked by Mr. Shrikant, if the service provider repair the vehicle and service your vehicle without any part and part sold by them seperately then only service tax will applicable on servicing and Vat on spares. But when he used lubricants etc or replace parts during servicing and he can not provide Services without parts / lubricants then service tax will be applicable on entire amount received inclusive of value of Spares etc.
actually i want to ask a question to Pranjal.
Well pranjal as u told that both service tax & VAT can be
levied on same items but as i understand service tax can be
levied on services rendered to u & VAT will be charged for
sale to u..my question is that i went for car wash..washing
charges is Rs.500(Assume).
i purchased a mirror for Rs. 200/=
So VAT will be charged on Rs. 200 & Service Tax will be
Charged on Rs. 500/=
so u want to say this only or u r saying that VAT & Service
tax both will be levied on Rs. 700/=
What is proposed GST's impact on Government Revenue? What
is the proposed Tax rate? What is the proposed Tax
Structure (Central GST and State GST) ? Whether it is
good/bad to Govt./Consumers/manufacturers?
I intend to know what is the liablity of the Company paying
commission to an individual under section 194H relating
Payment for Commission in terms of obtaining PAN no from
the individual? What is the maximum amount of commission up
to which the same could be relaxed or it is not mandatory.