Exemption
This query is : Resolved
26 December 2014
one of my clients a proprietorship firm provides manpower supply services to Ltd Companies which in turn use his services for construction of railway bridges, dams , bridges which qualify for exemption under Notification 25/2012 serial 12(d), (e) & 13(a)
My query is whether my client is also eligible for mega exemption or any other exemption for providing such services to the Ltd Co.
please reply
My query is whether my client is also eligible for mega exemption or any other exemption for providing such services to the Ltd Co.
please reply
CA R SEETHARAMAN
(Expert)
26 December 2014
Yes your client is also eligible for mega exemption.
26 December 2014
under which serial no. coz at the time to filing of return the the serial no. of 12(d), (e) & 13 (a) is not showing under manpower recruitment services but under repair & maintenance service
CA R SEETHARAMAN
(Expert)
26 December 2014
You should consider your service not under manpower recruitment but under repair and maintenance.
26 December 2014
if i consider it as repair and maintenance then i have to issue bills as repair & maintenance and not as supply of labour whereas i am suppling skilled & unskilled labour.
So what will be the exact language of the bills
So what will be the exact language of the bills
CA R SEETHARAMAN
(Expert)
26 December 2014
You will be covered under 29(h) of above notification.
(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt.
(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt.
26 December 2014
works contarct ncldes labour + material whereas my client is supplyng just labour
CA R SEETHARAMAN
(Expert)
26 December 2014
Refer notification 24/2012.
(b) value of works contract service shall include, -
(i) labour charges for execution of the works;
(ii) amount paid to a sub-contractor for labour and services;
(b) value of works contract service shall include, -
(i) labour charges for execution of the works;
(ii) amount paid to a sub-contractor for labour and services;
CA Kumar Mukesh
(Expert)
26 December 2014
Dear Sneha You need to refer Section 66F of chapter V of Finance Act, 1994 which clearly specify that reference to main service does not reference to service used to provide such services.
In your case you cannot assume to be covered under notification 25/12 as main service provider.
Therefore, you need to pay Service Tax as supply of Man-Power Services
In your case you cannot assume to be covered under notification 25/12 as main service provider.
Therefore, you need to pay Service Tax as supply of Man-Power Services
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
- Accounting treatment of AMC alongwith the purchase of Laptop
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Issuing of delivery challan by seller of goods
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- Taxation of crypto futures in India Fy 2026- 2027
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- EPF ECR NEW RULES Sep 17th 2026
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
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
