Suppose total service tax is 100 . In case of renting of motor vehicle partial reverse charge is applicable. How much service tax is payable by service provider if takes abatement of 60 also. Please reply asap.

Dear expert
i am providing service in the brand name hence no exemption of 10 lacs is for me as service provider. i am charging 50% service tax under RCM from repees one. but i have paid service tax on telephone bill please tell me can i avail credit credit...

plz reply..

Dear all
in respect of work contract the service recipient is providing freight. fuel reimbursement and there is element of profit in reimbursement for SP. please do confirm does service provider liable to charge ST on reimbursement expenses incurred by SP.

please clarify...

Dear Sirs,

Under OLD Reverse Charge Mechanism (25 % / 75 %), suppose a Service Provider’s total annual turnover is only Rs. 8 Lakhs (less than the threshold limit of Rs 10 L to fall within the Service Tax Net). Accordingly, he does not have to pay any Service Tax. In this case, is the Service RECIPIENT still required to pay 75 % of Service Tax applicable for the value of Services provided by the above Service Provider ? If so, can this Service Recipient avail CENVAT credit on the same ?

Is it necessary that the Service Provider should have a Service Tax Registration Number so that the Service Recipient can avail CENVAT credit ?


Further, we understand that from today (1st April 2015) onwards, for Manpower Supply, 100 % of service tax will have to be paid by the Service Recipient under 100 % Reverse Charge Mechanism.

Is there any DIFFERENCE in the above rule, if the Service PROVIDER is a Limited Company ?


Is there any difference, if the Service RECIIENT is a Body Corporate or NOT ?


Under the new scheme (Budget 2015 / 100 % Reverse Charge), the Service Provider is NOT required to pay any portion of the Service Tax, BUT is it necessary that HE (the service PROVIDER) should STILL have A Service Tax Registration ? If YES, what is the relevance ?


Further, if the annual turnover of the Service Provider is less than Rs. 10 L, does HE (PROVIDER) have to get Service Tax REGISTRATION ?

In this case, should the Service Recipient still have to pay 100 % Service Tax irrespective of whether the Service Provider’s Annual Turn Over is less than Rs.10 L or Not ?

In that case, if the Service Provider does not have a Service Tax Registration Number, can the Service Recipient still avail CENVAT Credit under the new rules ?


We are planning to invite Tender for outsourcing of Security ServiceS. Under the new scheme (Budget 2015 / 100 % REVERSE CHARGE), will it be proper to insist that the Service Providers should have Service Tax Registration, (ie. even though they need not pay Service Tax, and 100 % Service Tax has to be paid instead by us as Service Recipients) ?


Thanks & regards::
Philip John

Dear Friends i want to confirm the rate of service tax as far i know the FINANCE BILL 2015 is not passed so it will be 12.36% . Is it so.

I have two queries under this subject :

1. For manpower supply services provided during March 2015, but invoice submitted in April 2015, (and payment also being made in April 2015) will the old rule of partial reverse charge be applicable, OR the new rule of 100 % reverse charge be applicable ?

2. Earlier, in the case of manpower supply by a Limited Company, 100 % Service Tax was to be paid by SERVICE PROVIDER.(Partial Reverse Charge WAS applicable only if Service Provider was individual, HUF, proprietary or partnership firm or AOP). Now, under the new rules of Budget 2015, is 100 % Service Tax to be paid by the Service RECIPIENT under 100 % Reverse Charge mechanism, EVEN IF the Service Provider is a Limited Company ?

Thanks & regards::

Philip John

good morning experts,
we are service receiver and we have mentioned in st1 form for registration that we are service receiver of like gta, rent a cab but now we are regular receive a consultancy charges bill. so our liability to deposit service tax on this service. but we has to add service in st1 only gta and rent a cab. then in this case will i add this legal service in my st1 registration.

In an unfortunate event of a contract labour died due to accident while on work. The contractor pay exgratia to the kin of labour; and later raise a bill to company for the partial portion as share basis. I want to know whether such payments to contractor (manpower supply) will attract service tax under reverse charge? and the deduction of TDS on the such payments to contractor applicable ?

I registered in centralised service tax; my question is whether we can claim cenvat credit of service tax another factory in excise return of another factory ??

Please let me know, whether service tax is applicable or not for following service.

A individual has accepted a work to provide only labour services in respect to insulation of roofing sheets to different parties (private Ltd. Companies) in a year. Is he liable to service tax ? If so, under which category ?

Thanks....