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Service Tax International Aspects

This quiz covers international aspects of service tax in India.

15 Questions Published
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Questions

Question 1 Multiple Choice (Single Answer)

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
Question 2 Multiple Choice (Single Answer)

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%
Question 3 Multiple Choice (Single Answer)

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
Question 4 Multiple Choice (Single Answer)

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
Question 5 Multiple Choice (Single Answer)

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
Question 6 Multiple Choice (Single Answer)

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
Question 7 Multiple Choice (Single Answer)

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
Question 8 Multiple Choice (Single Answer)

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

  1. Yes
  2. No
Question 9 Multiple Choice (Single Answer)

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
Question 10 Multiple Choice (Single Answer)

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
Question 11 Multiple Choice (Single Answer)

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
Question 12 Multiple Choice (Single Answer)

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
Question 13 Multiple Choice (Single Answer)

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
Question 14 Multiple Choice (Single Answer)

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
Question 15 Multiple Choice (Single Answer)

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
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