Reverse service tax on manpower supply
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 October 2013
Hi
I would like to know the following 3 points
1) Is Reverse Service Tax applicable in Manpower Supply
2) How do you define in short Manpower Supply
3) There is a wide talk that in reverse service tax on manpower supply that it is actually applicable to only to that manpower supply firm where there is an employer - employee relationship.
Kindly can any1 explain in detail
Thanking you in advance
I would like to know the following 3 points
1) Is Reverse Service Tax applicable in Manpower Supply
2) How do you define in short Manpower Supply
3) There is a wide talk that in reverse service tax on manpower supply that it is actually applicable to only to that manpower supply firm where there is an employer - employee relationship.
Kindly can any1 explain in detail
Thanking you in advance
01 October 2013
1)Yes,Reversecharge Applicable on Manpower Supply..
If,Service provider is Individual, HUF, proprietary or partnership firm, AOP located in taxable territory and service receiver should be Business entity registered as body corporate
.
.
Otherwise Reversecharge not applicable
If,Service provider is Individual, HUF, proprietary or partnership firm, AOP located in taxable territory and service receiver should be Business entity registered as body corporate
.
.
Otherwise Reversecharge not applicable
01 October 2013
2)Service should be manpower supply i.e. under command of Principal Employer.
****“Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].
***Cleaning service, piece basis or job basis contract can be ‘manpower supply service’ only if the labour work under superintendence or control of Principal Employer.
3)Reversecharge applicability was mentioned in above reply in your case,
****“Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].
***Cleaning service, piece basis or job basis contract can be ‘manpower supply service’ only if the labour work under superintendence or control of Principal Employer.
3)Reversecharge applicability was mentioned in above reply in your case,
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CAPITAL GAIN REDEVELOPED FLAT
- Requirement under FEMA &RBI
- CLOSING STOCK QUERY
- REGARDING ITR FILING QUESTION
- ITR 44AD SECTION
- Missed TDS
- Old Traces Portal
- Sale of Mutual Funds In Diffirent Financial Years
- CASH GIFT FROM BLOOD RELATIVE
- Query regarding TDS on EPFO Higher Pension Arrears- under wrong section
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
