18 May 2016
Reverse Charge on Manpower is payable 100% by the service recipient i.e 14% Service Tax, 0.5% SB Cess and 0.5% KK Cess (w.e.f. 01/06/2016). After the payment of the liability the GAR 7 Challan is the input document and 14% Service Tax and 0.5 % KK Cess can be availed as input credit.
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