09 August 2012
Dear Sir, Pl clarify the following doubt. i.e. Whether the Manpower supplier(if he is an Individual/Firm)can raise the Invoice with 100% of Service tax on their Service charges?
10 August 2012
If the service provider is an assessee other than an individual or firm (for instance a company), then the service provider is liable for 100% of the service tax. In this case, reverse charge is NOT applicable.
Accordingly, service provider will raise invoice with 100% of service tax.