Applicability of notification no.30/2012
This query is : Resolved
01 August 2012
Sir,
As per above referred notification service recipient has to pay service tax on service of manpower service. 75% and service provider 25% w.e.f. 01.07.2012
In my company one security service provider has raised a bill during July 2012 for Rs.11032/+ ser. tax 12.36% Rs.1363/-=Total Rs.13395/-
Please tell me what is the amount payable by our company as service tax on this bill.
This service tax on credit basis or payment basis.
Kindly explain.
As per above referred notification service recipient has to pay service tax on service of manpower service. 75% and service provider 25% w.e.f. 01.07.2012
In my company one security service provider has raised a bill during July 2012 for Rs.11032/+ ser. tax 12.36% Rs.1363/-=Total Rs.13395/-
Please tell me what is the amount payable by our company as service tax on this bill.
This service tax on credit basis or payment basis.
Kindly explain.
01 August 2012
There are two opinion prevails about security services. Some say this service will not come under man power and therefore will not come under reverse charge. In such case, the service provider has raised his bill correctly. And you can avail cenvat benefit on this.
According to clarifications received from the dept, that manpower supply means deputation/arrangement for completing certain job and including supply of persons for projects, manufacturing etc.,
According to clarifications received from the dept, that manpower supply means deputation/arrangement for completing certain job and including supply of persons for projects, manufacturing etc.,
Message likes :
1 times
01 August 2012
Agree with the reply
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CLOSING STOCK QUERY
- ITR-Capital Gain
- Rent claimed on building given on permissive possession basis
- TDS on rent received on hardship compensation being rent on redevelopment of building
- Traces submitting correction statement error
- Query regarding TDS on EPFO Higher Pension Arrears- under wrong section
- Query regarding Item 61/62/63 vs Item 64 in ITR-3
- TDS _Long term Capital Gain ref.sec 214 Table 2
- Loss of interest in PF transfer from EPFO to Trust
- IT returns for fresh job holders
- 44AD, 44ADA business details
- PF wage ceiling
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
