Is a service provided eligible to avail input of security charge`s ST? or Service provider has to pay ST , as a receiver, under RCM like GTA?
chandra sekar (Manager-Accounts) (387 Points)
26 October 2016Is a service provided eligible to avail input of security charge`s ST? or Service provider has to pay ST , as a receiver, under RCM like GTA?
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(160690 Points)
Replied 30 October 2016
Service tax on supply of manpower service is payable by recipient of service under Reverse Charge Mechanism if the following conditions are satisfied:
1. Service provider is any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory;
2. Service receiver is a business entity registered as a body corporate located in the taxable territory;
3. Supply of manpower to work under superintendence or control of principal employer.
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