Reverse charge machanism

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 August 2012 Hello Friends

i am confusing regarding Reverse charge Mechanism. my client(Company) Following Service Received.
1.Advocate Service (Bill Rs.35000/- Without Service Tax).
2. General Taxi Service (Bill Rs. 7000/- Without Service Tax)
3. Manpower Service ( Bill Rs. 50000+ Service Tax 12.36%)

All the above Service for the period 1/07/2012 to 31/07/2012.

Please Confirm Me about Reverse Charge Mechanism.is reverse charges applicable on Person Providing Service with service Tax or
only whose service Value which Bill Without Service Tax.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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06 August 2012 if your client is a body corporate and service provider is not a body corporate then-
1. you will have to pay service tax on 35,000.
2. Service tax on 40% of 7000 @12.36%
3. If the service receiver is body corporate then only he will charge 12.36% otherwise not.
You will have to pay service tax on 75% of 50000 @12.36% but he will not charge 12.36%.

Querist : Anonymous

Querist : Anonymous (Querist)

06 August 2012 sir my Clint is a pvt Ltd Company and all the Service Provider is Non corporate i.e Firm or sole proprietorship.
Sir i am Confused on Point no 3.
what i can do if Manpower supply Agency allready Charged from Client 12.36% of Service Tax on Rs.50000/-. for july Bill.
Client is also Liable to pay Service Tax.

Querist : Anonymous

Querist : Anonymous (Querist)

06 August 2012 Sir if Manpower Agency Providing Security Services and provider is firm or Sole Proprietorship security Service Receiver is Company when also Co is liable to pay service tax on reverse charges.
Basically almost all Co. Taking Security Service

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