Applicability of service tax in housekeeping service
Querist : Anonymous
House keeping invoice Rs. 1,27,860/-(including material)for per Month
service provider is individual category.
service receiver is company
Query is
1. Whether RCM is applicable in this case?
2. OR its come under supply of manpower service category.
please advice with illustration please
warm regards
Nitin Salunke
FCI, Manager (fin)
.
.
1)It is not work-contract service..Bcoz what ever material or chemicals used by house keeping services does not get transfered to service receiver but instead gets consumed while providing such service.
So to treat it as work-contract service material portion of contract is not getting transfered to service receiver.
.
Hence it is not work contract service and no reverse charge implication
.
.
2)As per as Manpower supply is concenrned
.
.
It is not manpower supply because generally house keeping services will be outsourced to some service provider and service receiver will not demand no. of workers to complete service..moreover work will not happen under super vision of service receiver
.
.
In that backdrop housekeeping services will not cover in the ambit of reversecharge
.
.
As reversecharge not applicable it is the responsibility of service provider to collect entire service tax 100% if applicable from service receiver and service provider solely responsible for discharge of service tax liability
.
.
.
.
Note:If House keeping service handled by hiring manpower and with your supervision ofcourse it is manpower supply
Querist : Anonymous
in this case if service provider shows in their invoice an amount of Rs. 1,27,860/- is including service tax.so we have to pay the entire amount of bill. please guide.
Warm Regards
Nitin Salunke
Manager (fin)
Querist : Anonymous
in this case if service provider shows in their invoice an amount of Rs. 1,27,860/- is including service tax.so we have to pay the entire amount of bill. please guide.
Warm Regards
Nitin Salunke
Manager (fin)
.
.
Service provider is liable to collect entire tax from service receiver
.
.
Hence you can pay as per invoice to your service provider
.
.
make sure whether they have quoted service tax number in invoice..thats it..so that no problem will come in taking cenvat credit
Note: Ofcourse TDS 194C Applicable
FYI
You may keep in touch with my FB Page and also you can get latest updates on budgets relating to indirect taxes, company law and others
.
https://www.facebook.com/pages/Ganeshbabu-Kancharla/439383716201583?ref=hl
Querist : Anonymous
realy good information
keep in touch
Warm Regads
Nitin Salunke
Querist : Anonymous
realy good information
keep in touch
Warm Regads
Nitin Salunke
Click here to login now
Similar Resolved Queries
- ITR 2 Short Term gain & Long term gain
- Reporting Income under Section 44ADA
- Off Market debit and credit transaction
- Itr 1 processing
- Share accounting-->fifo - capital gain - period as per fifo?
- ITR returnFY25-26
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- ITR validation error - Balance sheet is not filled
- ITR 1: Details for showing Exempt Income
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
