is man power supply applicable under service tax act for rock blasting, drilling these rocks are then crushed for making manufacture sand, by deputing workers from an individual quarry owner, as they are charging 14.5% service tax after abatement of 75% of which we have to pay after 25% abatement, is it correct as per the governing service tax rules
25 January 2016
No abatement available for man power supply. If service receiver is company 100% service tax payable under RCM by the company, if service receiver is not a company service provider has to pay 100% service tax.