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Reverse charge

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This query is : Resolved

Jayesh (Querist)

02 November 2013 Service provided by a individiual advocate as a Consultant in that case the provision of reverse charge under service tax will be applicable.

Rahul Singhania

Rahul Singhania (Expert)

03 November 2013 Extent of service tax payable by the recipient and by the service provider is as follows:

Insurance agent % by SP (Nil)/% by SR (100)

GTA % by SP (Nil)/% by SR (100)

Sponsorship % by SP (Nil)/% by SR (100)

Arbitral Tribunal % by SP (Nil)/% by SR (100)

Individual Advocate % by SP (Nil)/% by SR (100)

Support service by Government or local autority % by SP (Nil)/% by SR (100)

Renting or hiring of motor vehicle to carry passenger on abated value % by SP (Nil)/% by SR (100%)

Renting or hiring of motor vehicle to carry passenger on non abated value % by SP (60)/% by SR (40)

Supply of manpower % by SP (25)/% by SR (75)

Works contract % by SP (50)/% by SR (50)

Import of taxable service % by SP (Nil)/% by SR (100)

Note: SP = Service Provider
SR = Service Recipient

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