Reverse charge manpower supply
This query is : Resolved
03 October 2012
My company is providing certain services. Other Companies are also providing similar services. Now sometimes my company provides Manpower who are the employees of my company to the other companies/Partnership Firms whenever required by them but is not in the business of providing Manpower. My company charges to the other companies for this and collects Service Tax at the rate of 12.36% on these Services. Is this service covered under the provision of Reverse Charge as Manpower Supply?? So should my company collect Service Tax on the entire Invoice Value or only on the proportion mentioned in the Reverse Charge Mechanism applicable from July 01, 2012 for Manpower Supply?? If Yes, then my company has already collected Service Tax @ 12.36%, what should be done for that??
CA Navin Jain
(Expert)
04 October 2012
revese charge on manpower supply is applicable when such services is provided by Individual, huf or partnership firm to body corporate.
In your case if your comapny is a body corporate then revese charge is not applicable.
In your case if your comapny is a body corporate then revese charge is not applicable.
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CA CS Amit S. Kedia
(Expert)
04 October 2012
Partial Reverse charge is not applicable if the service provider is a company. it will have to charge full service tax on the bill.
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Kaushik Vinod
(Expert)
04 October 2012
Rightly said by both the Experts.
But keep in mind that manpower supplied temporary or otherwise is mentioned in the law.
But keep in mind that manpower supplied temporary or otherwise is mentioned in the law.
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