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Applicablity of reverse charge of service tax


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Querist : Anonymous

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Querist : Anonymous (Querist)
04 September 2012 is an internet service provider(partnership firm) with manpower and hardware to hotels.
whose tds is deducted under sections:194A,194C,194J.
COVERED UNDER REVERSE CHARGE OF SERVICE TAX ON THE GROUND THAT TDS IS DEDUCTED REGARDING CONTRACTER& SUB CONTRACTER(194C)
FURTHER IF IT IS COVERED UNDER SECTION 65B(54)i.e. WORKS CONTRACT.

05 September 2012 1. Applicability of TDS has nothing to do with the determination of type of service under service tax law
2. as per the definition of works contract u/s. 65B(54) the service mentioned by you is not works contract
3.It is not a supply of manpower either


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