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Service tax on loading-unloading chgs

YAYATI (ACCOUNTANT) (51 Points)

28 May 2016

I want to know difference of service tax liability under loading-unloading work by men power & loading-unloading through hydra or crane at factory premises by outsider.

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4 Replies

Niraj Kumar Sinha (Sr. Officer, SPSIL) (648 Points)
Replied 28 May 2016

Loading & unloading through MAN power will come under RCM as Man Power Services.

And Loading & unloading through Hydra and Crane will come under Hire Charges and service tax will be paid by the service provider to the Service Tax Department (Direct Charge)

Nisha Chauhan (Working) (56 Points)
Replied 28 May 2016

hello....

in case of loading & Unloading through manpower will fall under FULL REVERSE CHARGE mechanism and it would be taxable by service reciever..bt in case of loading n unloading in case of crane it would fall in declared service Hiring n service tax @ 14.05% would be applicable.

Nisha Chauhan (Working) (56 Points)
Replied 28 May 2016

hello... in case of loading & Unloading through manpower will fall under FULL REVERSE CHARGE mechanism and it would be taxable by service reciever.bt in case of loading n unloading in case of crane it would fall in declared service Hiring n service tax @ 14.05% would be applicable.