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Reverse charge

This query is : Resolved 

22 May 2015 An individual has a manpower recruitment agency? My query is whether
1.Is it liable to charge full service tax on the bill amt (which is generally 1 months salay of the person recruited)
2. Reverse charge mechanism is applicable vide Notification No. 7 dtd 1-03-2015 amending notification No. 30/2012 dtd 20/6/2012. and hence 100% service tax is to be payable by service receiver.
3.Or is it still 25:75 i.e only he should charge 25% of service tax

22 May 2015 No.the individual provider of service in question,if provides service to a company,from 01.04.2015 ,he is not liable to pay servive tax and the SR company is liable to pay service tax.He is simply to mention in his invoice that service tax is payable 100% by the service receiver giving reference to the new notification.tks ca sagarmal pareek 9824346469,smpfca@gmail.com Bhruch (Guj.)


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