Intellectual Property Bt 2
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Deputy Director, Directorate General of Central Excise Intelligence, Kolkata Zonal Unit : 4/2, Karaya Road ( 3rd Floor) Kolkata – 700 017
May 30, 2006
Dear Sir, Sub: Service Tax on the service provided under Finance Act, ‘1994’ Please refer to your letter no. DGCEIF No. 08/KZU/KOL/ST/06/2634 dated 9/5/06 wherein you have requested for information relating to receiving intellectual property service and payment of royalty for such service. In this connection we would like to inform you that we have already registered ourselves under the category Intellectual Property Services. A copy of the registration certificate is enclosed herewith for your reference. Service Tax on intellectual property was introduced w.e.f. 10.9.04. Details of Royalties and service tax paid for the period from 10.9.2004 till date is as follows:Period
Date of Royalty Payment
10-9-2004 to 30- 9-2004
January, 05
October, 04 to March, 05
May, 05
April, 05 to September, 05
Nov, 05
Royalty amount
Service Tax & Tr- 6 Challan Education Cess no. & Date Amount 2,09,465 10,474 + 209 01/05-06 dated 25/02/2005 12,41,261 62,063 + 2483 06/05-06 dated 06//06/2006 13,85,618
69,281 + 2771 13/05-06 dated 3/12/2005
We would like to inform you in this respect that while making payment of service tax, we have availed deduction of cess paid under Research & Development Cess Act, 1986 from the total service tax payable in accordance with notification 17/2004 – S.T. dated 10-92004. Further we would like to inform you that we are not providing any services as we are manufacturers of Tyres. However we have paid service tax under the category of Management consultants and Consulting Engineers for services received from non residents.
Details of service tax paid under above category is as follows:Category Management Consultancy Management Consultancy Management Consultancy Consulting Engineer Consulting Engineer Consulting Engineer Consulting Engineer
Value of taxable services 1,76,745
Period Oct, 02
Service Tax + Education Cess paid 8,837
4,86,646
Jan, 05
48,665+973
4,64,256
Sep, 05
46,426+929
2,41,902 8,96,103 7,05,160 3,26,796
Dec, 02 Jan, 03 Jan,05 Sep,05
12,095 44,805 70,516+1,410 32,680+654
As desired by you we are enclosing the following documents for your reference:a) A copy of registration certificate; b) Copy of ST-3 returns submitted till date; c) Audited Balance Sheet for the year 2001-02, 2002-03, 2003-04 & 2004-05 and un-audited Balance Sheet for the financial year 2005-06. We hope that our clarifications stated above will ensure dropping of any further investigation in this respect. Thanking you, Yours faithfully, For Birla Tyres Authorised Signatory
May 30, 2006
Dear Sir, Sub: Service Tax on the service provided under Finance Act, ‘1994’ Please refer to your letter no. DGCEIF No. 08/KZU/KOL/ST/06/2634 dated 9/5/06 wherein you have requested for information relating to receiving intellectual property service and payment of royalty for such service. In this connection we would like to inform you that we have already registered ourselves under the category Intellectual Property Services. A copy of the registration certificate is enclosed herewith for your reference. Service Tax on intellectual property was introduced w.e.f. 10.9.04. Details of Royalties and service tax paid for the period from 10.9.2004 till date is as follows:Period
Date of Royalty Payment
10-9-2004 to 30- 9-2004
January, 05
October, 04 to March, 05
May, 05
April, 05 to September, 05
Nov, 05
Royalty amount
Service Tax & Tr- 6 Challan Education Cess no. & Date Amount 2,09,465 10,474 + 209 01/05-06 dated 25/02/2005 12,41,261 62,063 + 2483 06/05-06 dated 06//06/2006 13,85,618
69,281 + 2771 13/05-06 dated 3/12/2005
We would like to inform you in this respect that while making payment of service tax, we have availed deduction of cess paid under Research & Development Cess Act, 1986 from the total service tax payable in accordance with notification 17/2004 – S.T. dated 10-92004. Further we would like to inform you that we are not providing any services as we are manufacturers of Tyres. However we have paid service tax under the category of Management consultants and Consulting Engineers for services received from non residents.
Details of service tax paid under above category is as follows:Category Management Consultancy Management Consultancy Management Consultancy Consulting Engineer Consulting Engineer Consulting Engineer Consulting Engineer
Value of taxable services 1,76,745
Period Oct, 02
Service Tax + Education Cess paid 8,837
4,86,646
Jan, 05
48,665+973
4,64,256
Sep, 05
46,426+929
2,41,902 8,96,103 7,05,160 3,26,796
Dec, 02 Jan, 03 Jan,05 Sep,05
12,095 44,805 70,516+1,410 32,680+654
As desired by you we are enclosing the following documents for your reference:a) A copy of registration certificate; b) Copy of ST-3 returns submitted till date; c) Audited Balance Sheet for the year 2001-02, 2002-03, 2003-04 & 2004-05 and un-audited Balance Sheet for the financial year 2005-06. We hope that our clarifications stated above will ensure dropping of any further investigation in this respect. Thanking you, Yours faithfully, For Birla Tyres Authorised Signatory
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