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Abatment on labour contractor

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(Querist)
07 May 2013 Can Any one tell me what is abatment in Service Tax on Labour contractor..
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PUNEET GOYAL

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PUNEET GOYAL (Expert)
07 May 2013 No abatement is available. However if service provider is providing Manpower Supply Services or Security Agency Services and service provider is individual/proprietorship/Partnership/AOP and service receiver is body corporate then only 25% service tax to be collected and deposited by service provider and remaining 75% shall be deposited by service receiver.
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vikas jain

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vikas jain (Querist)
07 May 2013 And Sir What is abatment in service tax on Work contractors..
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