i have query regarding service tax on manpower supply
i have received manpower supply from mr. x and he charged rs. 20/- for each manpower supply by him. his invoice shows total labour for month 1000X Rs.200= 200000 supply charges charges 1000XRs20. = 20000 service tax on 220000/-@12.36% = 27192 total bill amount rs. 247192
than at what amount i have to pay service tax on manpower supply being a receiver of service.
10 July 2012
Mr. Pavan, The reverse charge applies where if supply of manpower of manpower temporarily or otherwise to other person to work under his superintendence or control. Accordingly, all type of cases whether supplied for casual work or cleaning work or security work, etc will cover under the definition and service reciever will be liable for the dischargement of 75% liability.
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