Manpower supply services

This query is : Resolved

SADHASIVAM (Querist)
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07 August 2012 Kindly provide the billing pattern for the supply of manpower services.

1. SP having ST registration
2. SP without ST registration.

Liability for ST on both cases

CA Navin Jain

CA Navin Jain (Expert)
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07 August 2012 services are being prescribed under notification no. 15/2012-ST in respect of which both service provider and service recipient will be considered as person liable to pay the service tax on the basis of a fixed percentage. This amendment will be applicable only where the service provider is an individual/firm/LLP and the recipient is the body corporate. The services and portion of service tax payable by provider and recipient of services are as follows:-

CA Navin Jain

CA Navin Jain (Expert)
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07 August 2012 IF REVICE RECEIVER IS A BODY CORPORTAE THEN SERVICE TAX LIABILITY IS 75% AND SERVICE TAX LIBILITY IS MANDATORY IS NOT HAVING ST REGISTRATION THEN GET REGISTRATION AND DEPOSITED SAME.

CA Navin Jain

CA Navin Jain (Expert)
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07 August 2012 AND IF SERVICE PROVIDER HAVING REGISTRATION NO THEN CHARGED SERVICE TAX 25% OF THE 12.36%.

IF NOT HAVING ST NO THEN NO NEED TO CHARGE SERVICE TAX.

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