Manpower supply services - partial reverse charge mechanism
This query is : Resolved
08 January 2014
In manpower supply services , if the service provider charges service tax at 12.36% (i.e at full 100%), then is the service receiver still required to pay 75% of the service tax ?
08 January 2014
do not pay to the provider whole 100%, as he has to deposit only 25% and your liability don't shift if he pay even 100%.
so better to avoid litigation, pay your liability directly to government.
but please consider the conditions of revers charge, whether you falling under the RCM or not. like you must be a body corporate he must be a individual/huf/partnership/prop/aop.
for details notification 30/2012 of service tax
so better to avoid litigation, pay your liability directly to government.
but please consider the conditions of revers charge, whether you falling under the RCM or not. like you must be a body corporate he must be a individual/huf/partnership/prop/aop.
for details notification 30/2012 of service tax
08 January 2014
the service provider has paid full 100%, is the service receiver still required to pay 75%
08 January 2014
if he already paid. don't pay as there is a recent judgement in which the decision came in favor.. but as the judgement was on HC level, better to convince the provider by showing him the provisions of law for only paying his liability in future..
as u never know when judgement gets overruled.
as u never know when judgement gets overruled.
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
- About TDS & Income Tax
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Pass word to open justification report for Q1 for FY 2026-27
- Section 194JA & JB Income which ITR Form to use
- Under construction property in ITR
- Scrutiny and reopening of past returns
- PPF interest-As Exempt Income disclosure
- Upload Level ValidationITR3Category of Defect B/D
- Not able to file ITR
- Building tax payment deduction in rental Income
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
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
