Manpower recruitment/supply agency service


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Querist : Anonymous

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Querist : Anonymous (Querist)
21 April 2015 DEAR SIRS,
FOR MANPOWER RECRUITMENT/SUPPLY AGENCY SERVICE, AS PER NEW BUDGET 2015,
WHAT ARE CHANGES.
CHANGES ARE :- "FULL SERVICE TAX SHALL BE PAYABLE BY A BUSINESS ENTITY REGISTERED AS BODY CORPORATE [SERVICE RECEIVER]ON MANPOWER SUPPLY AND SECURITY SERVICES PROVIDED BY INDIVIDUAL, HUF, PARTNERSHIP FIRM OR ASSOCIATION OF PERSONS"

MEANS SERVICE PROVIDER HAS NOT TO PAY SERVICE TAX FROM HIS PART IN CASE OF INDIVIDUAL ?
INDIVIDUAL SERVICE PROVIDER HAS TO CHARGE SERVICE TAX IN FULL 12.36% AND REMIT TO DEPARTMENT ONLY?
AND PLEASE GUIDE FROM WHEN IT IS APPLICABLE FROM (ITS NOT APPLICABLE IN APRIL 2015 BILLING PERIOD) ?


21 April 2015 The above change is applicable from 01/04/2015.
Individual service provider need not charge any service tax full service tax will be remitted to Govt. by service receiver.

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 April 2015 IT MEANS INVOICE WILL BE FOR THE AMOUNT OF RS. 100/- ONLY NOT WITH RS. 112.36

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 April 2015 PARTIAL REVERSE CHARGES WAS APPLICABLE NOTIFICATION NO. 030/2012-S.T. SR. NO. 8.


21 April 2015 Yes invoice will for Rs 100 only.

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 April 2015 Thanks Sir,
Previously the assessee was making invoices as below:-

Billing Amount 100 + Service Tax 3.09% = 103.09.

Thanks.



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