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Reverse charge

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 May 2014 I have a query regarding service tax if a single party provides material and labour both but it bills separately for material and labour. Whether service tax on reverse charge is applicable under works contract or as it is raising bills separately so supply of manpower will attract or neither of the above.

16 May 2014 AS PER 30/2012-ST DT 20-6-12.

ONLY SUPPLY OF LABOUR UNDER S TAX CATAGORY OF MANPOWER SUPPLY.
SO LIABILITY S TAX UNDER RCM ONLY 3.09% RECEIVER.




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