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Manpower supply services (Service Tax)

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This query is : Resolved

( Author )
06 August 2012

If an individual (Not registered under Service Tax) supply manpower to a corporate body.

1. Whether this individual has to register under ST.

2. How he will pay Service Tax without getting registered under S.T.

3. What is liability on the Service Provider and service receiver.

4. How he has raise bill for supply for manpower supply.


( Expert )
06 August 2012

First of all, for the individual there is a registration limit of 10 lacs.

Answer: 1)After reaching/raising invoices for 9 lacs, he should get himself registered under the Act.

2) Without registration he should not collect and need not pay.

3) Service provider has to pay service tax 12.36% on 25% of the bill amount and service receiver will have to pay 75% of the bill amount under reverse charge.

4) The manpower supply agent will raise bill adding service tax 12.36% only on 25% of the bill amount. His liability ends there and SR has to pay his portion.


( Author )
06 August 2012

Can provide me with two examples for the point no. 4.

Service provider, who is having Service Tax Registration and the other without registration.


( Author )
06 August 2012

IF SP is availing Exemption of 10 LACS, can he raise bill without ST. If so whether SR has to pay any service tax on that bill.

Siddhartha Bhardwaj

( Expert )
07 August 2012

The service recipient is liable to pay service tax even if the service provider is not liable to pay service tax.

The liability of the service provider and the service recipient are independent of each other.

Even if the service provider is exempt from service tax, the service recipient still has to pay the service tax.


( Expert )
08 August 2012

Yes. Mr Siddartha Bharadwaj is correct



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