Partial reverse charge

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Querist : Anonymous

Querist : Anonymous (Querist)

06 February 2015 If a company is supplying manpower for security services, is service tax to be paid under partial reverse charge? Since service provider category does not include a corporate entity?

Querist : Anonymous

Querist : Anonymous (Querist)

06 February 2015 Also,is it mandatory under act that the service receiver has to pay 75% ? What if the service provider collects 12.36 % ST along with the invoice amt and he makes the payment to the government?

RENGARAJ R.K

RENGARAJ R.K (Expert)

07 February 2015 Manpower supply for any purposes or security services by individual, HUF, firm or AOP. The liability is 25%.

If you are a Body corporate and if you are availing the services from the above category, you will have to discharge your share of 75% compulsorily and you can avail cenvat credit on such services based on the challan.

There are litigation going on when the service provider discharges 100% service tax.

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