Service tax
This query is : Open
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 February 2013
A contractor is giving us single bills like this :
(i) Packing of Product (billed on Per Ton Basis, piece rate, )
(ii) supply of helper (billed days X rate per day
so, my quary is in case of above single bill for two type, on what amount we have to deposit 75% ST as service receiver?
(i) Packing of Product (billed on Per Ton Basis, piece rate, )
(ii) supply of helper (billed days X rate per day
so, my quary is in case of above single bill for two type, on what amount we have to deposit 75% ST as service receiver?
CA Vipin Jain
(Expert)
01 February 2013
on the basis of information provided by you-
(i) packing of product (billed on per ton,piece rate)- generally in such cases control over labour is of labour provider so it is not covered under Supply of manpower.
(ii) supply of helper ( billed days x rate per day)- in such case generally control is not of labour provider, so these should be covered under supply of manpower.
there need to analyse agreement and complete terms and conditions then only decision can be taken whether those are covered under supply of man power or not.
If those are covered under man power supply and service provider is non-corporate and service recipient is corporate then reverse charge is applicable and service recipient need to 75% of service tax payable.
(i) packing of product (billed on per ton,piece rate)- generally in such cases control over labour is of labour provider so it is not covered under Supply of manpower.
(ii) supply of helper ( billed days x rate per day)- in such case generally control is not of labour provider, so these should be covered under supply of manpower.
there need to analyse agreement and complete terms and conditions then only decision can be taken whether those are covered under supply of man power or not.
If those are covered under man power supply and service provider is non-corporate and service recipient is corporate then reverse charge is applicable and service recipient need to 75% of service tax payable.
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