12 June 2015
in case manpower supply service in providing by an individual to another individual i.e prpprietership , whether in individual service provider is liable to charge service tax.
Deepak
Guest
Guest
(Expert)
13 June 2015
Yes liability is of service provider in this case as reverse charge is applicable if the service receiver is Business Entity registered as body corporate
in your case service provider is liable to pay service tax under under reverse charge if registered in RCM.
Guest
Guest
(Expert)
13 June 2015
Registered in RCM?? What is that registration means?? Mr Shubham the above case is not covered in RCM.. RCM is applicable if the service is provided by Individual to business entity i.e Corporate but in the present case service is provided by the individual to another individual..So in the present case Service Provider is required to charge tax on the Invoice and recovered from Service Receiver..
CAclubindia
