We are calling some coolies for loading of our finished goods & unloading of raw material goods. The coolies are individual person. After finishing loading & unloading work we pay their charges by cash payment or bank payment voucher.
Our company is body corporate. In this situation can we are liable to pay service tax on man power supply under RCM. Here collies / labour are not supply but we are calling labour for to do the work and amount paid on the basis of bag or in some case at lump-sum bsis not paying day basis.
01 July 2015
Service tax not payable if you are directly employing them and paying them to each individual for the work done. Service tax applicable if any middle man is involved.
CAclubindia
