Abatment on labour contractor


This query is : Resolved 

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

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.

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


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