Applicablity of reverse charge of service tax

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This query is : Open

Querist : Anonymous

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.

CA Suresh Jain

CA Suresh Jain (Expert)
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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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