Manpower recruitment/supply agency service


This query is : Open 

Avatar

Querist : Anonymous

Profile Image
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.

Avatar

Querist : Anonymous

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

Avatar

Querist : Anonymous

Profile Image
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.

Avatar

Querist : Anonymous

Profile Image
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.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
11 August 2026
Manager / Senior Manager - Statutory Audit

CommerceCareer

New Delhi

CA

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
14 August 2026
Semi Qualified

Goyanka & Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details