My Company is engaged in the maintenece of convention centre and also supply manpower 3rd and 2nd grade manpower to other group co.
i want to know that whether our company is required to be registered under the service tax and whether our co is required to charge service tax on bill and will co be able to claim input service tax.
09 January 2014
yes you are required to register under service tax if the gross turnover exceed Rs 9 lakhs.
the manpower services are covered under reverse charge mechanism is not applicable where service provider is company. So normal service tax provisions will apply for charging of service tax and for input credit.