Wednesday, 21 March 2012

New Service Tax Impact after Budget


                       New Service Tax Impact


Budget 2012 has delivered a staggering blow by hiking the service tax and excise duty from 10% to 12%.

So, if you were feeling thrilled at being able to take home a bigger salary, I am here to burst your bubble: your expenses are bound to go up too, more so since the service tax net has been widened to include almost all services that comprise a huge chunk of the household consumption basket. Only 17 items, such as essential education, public transport and services meant for agriculture, are exempt from this tax.

A good example of little gain on the tax front is your expenditure on health. Though preventive health check-ups for up to Rs 5,000 are exempt, a visit to the dentist or diagnostic tests will be more expensive due to the higher service tax levied on these. You will also be shelling out more on your life insurance policy.

The service tax on the premium for policies where the mortality charges are explicit has also been raised on the charges. For other policies, the service tax on the gross premium for the first year has been hiked from 1.5% to 3%, while subsequent premiums will be taxed at 1.5%.

Even the hike in excise duty and customs duty is going to bloat your expenses as manufacturers are bound to pass these on to the end-consumer. Be prepared to pay more on everything from cigarettes and cosmetics to watches and washing machines. If you were planning to buy a sedan this year, increase your savings as the duty on cars that are more than 4 m in length has been hiked from 22% to 24% and 27%, depending on the engine.

The good news: since these taxes are mostly levied on discretionary spends, not on roti, kapda and makaan, you could tighten your purse strings if you want. Here's a look at how much more you will pay every year as service tax and other indirect taxes.

ITEM
Expenses
Service Tax
Service Tax


10.30%
12.36%
TelePhone Bills
12000
1236
1483
Coaching Classes
24000
2472
2966
Eating Out
20000
2060
2472
Gyms
12000
1236
1483
Car maintenance and Repair
12000
1236
1483
Cable TV
3600
371
445
HealthCare
5000
515
618
Life Insurance Premium
6000
618
742
Functions : catering , photographer etc
20000
2060
2472
Real estate agent/ stock broker
10000
1030
1236
Salons , courier , packaging services
8000
824
989


ITEM
Expenses
Service Tax
Service Tax


        Old
       New
Transportation : There hasn't been any change in the road cess, which is charged on diesel and petrol. Its at 2 Rs/Litre. Assuming petrol consumption at 1000 litres a year at 74 Rs/ Litre
74000
2000
2000
Jewellery: Prices will rise as customs duty on gold and platinum has been hiked from 2% to 4%. While excise duty for gold has been increased from 1.5% to 3%.
50000
1000
2000
Entertainment : No change in entertainment tax. It still ranges from 15% to 40%
6000
1200
1200
Holiday :  Hotel Stay for 5 days       
25000
3125
3125
Holiday :  Food and beverages at hotel
6000
618
742
Holiday : Air Travel
20000
2060
24600
Holiday : Train Travel
12000
Nil
1483
Holiday : Tour operator / Travel agent
3000
309
371


As you can see friends almost all areas are going to come under new tax regime.
 

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