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Service Tax International Aspects

Description: This quiz covers international aspects of service tax in India.
Number of Questions: 15
Created by:
Tags: service tax international aspects
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Which of the following services is exempt from service tax when provided by a foreign service provider to a recipient in India?

  1. Transportation of goods by air

  2. Telecommunication services

  3. Information technology services

  4. Management consulting services

Show answer
Correct Option: A
Explanation:

Transportation of goods by air is exempt from service tax when provided by a foreign service provider to a recipient in India.

What is the rate of service tax applicable on services provided by a foreign service provider to a recipient in India?

  1. 6%

  2. 12%

  3. 18%

  4. 24%

Show answer
Correct Option: A
Explanation:

The rate of service tax applicable on services provided by a foreign service provider to a recipient in India is 6%.

What is the due date for filing service tax returns by a foreign service provider?

  1. 15th of the month following the month in which the service is provided

  2. 30th of the month following the month in which the service is provided

  3. 15th of the month following the quarter in which the service is provided

  4. 30th of the month following the quarter in which the service is provided

Show answer
Correct Option: C
Explanation:

The due date for filing service tax returns by a foreign service provider is 15th of the month following the quarter in which the service is provided.

What is the penalty for late filing of service tax returns by a foreign service provider?

  1. 1% of the tax due for each day of delay

  2. 2% of the tax due for each day of delay

  3. 5% of the tax due for each day of delay

  4. 10% of the tax due for each day of delay

Show answer
Correct Option: B
Explanation:

The penalty for late filing of service tax returns by a foreign service provider is 2% of the tax due for each day of delay.

What is the procedure for a foreign service provider to obtain a service tax registration number?

  1. File an application with the Central Board of Excise and Customs

  2. File an application with the Commissioner of Service Tax

  3. File an application with the Superintendent of Service Tax

  4. File an application with the Inspector of Service Tax

Show answer
Correct Option: B
Explanation:

A foreign service provider must file an application with the Commissioner of Service Tax to obtain a service tax registration number.

What are the documents required to be submitted by a foreign service provider along with the application for service tax registration?

  1. Copy of the passport of the foreign service provider

  2. Copy of the visa of the foreign service provider

  3. Copy of the PAN card of the foreign service provider

  4. All of the above

Show answer
Correct Option: D
Explanation:

A foreign service provider must submit copies of the passport, visa, and PAN card along with the application for service tax registration.

What is the validity period of a service tax registration number granted to a foreign service provider?

  1. One year

  2. Two years

  3. Three years

  4. Five years

Show answer
Correct Option: C
Explanation:

The validity period of a service tax registration number granted to a foreign service provider is three years.

Can a foreign service provider surrender its service tax registration number?

  1. Yes

  2. No

Show answer
Correct Option: A
Explanation:

A foreign service provider can surrender its service tax registration number by filing an application with the Commissioner of Service Tax.

What is the procedure for a foreign service provider to make payment of service tax?

  1. Through online banking

  2. Through NEFT

  3. Through RTGS

  4. All of the above

Show answer
Correct Option: D
Explanation:

A foreign service provider can make payment of service tax through online banking, NEFT, or RTGS.

What is the due date for payment of service tax by a foreign service provider?

  1. 15th of the month following the month in which the service is provided

  2. 30th of the month following the month in which the service is provided

  3. 15th of the month following the quarter in which the service is provided

  4. 30th of the month following the quarter in which the service is provided

Show answer
Correct Option: D
Explanation:

The due date for payment of service tax by a foreign service provider is 30th of the month following the quarter in which the service is provided.

What is the penalty for late payment of service tax by a foreign service provider?

  1. 1% of the tax due for each day of delay

  2. 2% of the tax due for each day of delay

  3. 5% of the tax due for each day of delay

  4. 10% of the tax due for each day of delay

Show answer
Correct Option: B
Explanation:

The penalty for late payment of service tax by a foreign service provider is 2% of the tax due for each day of delay.

What are the consequences of non-payment of service tax by a foreign service provider?

  1. Imposition of penalty

  2. Suspension of service tax registration number

  3. Cancellation of service tax registration number

  4. All of the above

Show answer
Correct Option: D
Explanation:

Non-payment of service tax by a foreign service provider can lead to imposition of penalty, suspension of service tax registration number, and cancellation of service tax registration number.

What is the procedure for a foreign service provider to appeal against an order passed by the Commissioner of Service Tax?

  1. File an appeal with the Commissioner (Appeals)

  2. File an appeal with the Tribunal

  3. File an appeal with the High Court

  4. File an appeal with the Supreme Court

Show answer
Correct Option: A
Explanation:

A foreign service provider can file an appeal against an order passed by the Commissioner of Service Tax with the Commissioner (Appeals).

What is the time limit for filing an appeal against an order passed by the Commissioner of Service Tax?

  1. 30 days from the date of receipt of the order

  2. 60 days from the date of receipt of the order

  3. 90 days from the date of receipt of the order

  4. 120 days from the date of receipt of the order

Show answer
Correct Option: A
Explanation:

The time limit for filing an appeal against an order passed by the Commissioner of Service Tax is 30 days from the date of receipt of the order.

What is the procedure for a foreign service provider to obtain a refund of service tax paid?

  1. File an application with the Commissioner of Service Tax

  2. File an application with the Superintendent of Service Tax

  3. File an application with the Inspector of Service Tax

  4. File an application with the Central Board of Excise and Customs

Show answer
Correct Option: A
Explanation:

A foreign service provider must file an application with the Commissioner of Service Tax to obtain a refund of service tax paid.

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