Service tax liability
This query is : Resolved
01 March 2014
Service provider - Individual
Service receiver - Pvt. Company
Service provided - Labour supply for construction of residential building where materials will be supplied by service receiver.
Kindly provide information regarding service tax implications and requirements if supervision of whole work is the responsibility of service provider
and also the requirements and service tax liability if supervision is to be done by the service receiver.
Service receiver - Pvt. Company
Service provided - Labour supply for construction of residential building where materials will be supplied by service receiver.
Kindly provide information regarding service tax implications and requirements if supervision of whole work is the responsibility of service provider
and also the requirements and service tax liability if supervision is to be done by the service receiver.
01 March 2014
If super vision is done by service provider it is not manpower supplier can be seen as work order or labour contract where service receiver not liable to pay service tax under reversecharge
.
.
75% tax by service receiver if service provider of manpower supply is individual, HUF, proprietary or partnership firm or AOP AND service receiver is company or business entity incorporated as body corporate. Balance 25% by service provider.
.
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75% tax by service receiver if service provider of manpower supply is individual, HUF, proprietary or partnership firm or AOP AND service receiver is company or business entity incorporated as body corporate. Balance 25% by service provider.
01 March 2014
Does it mean that 1st case the whole service tax liability is that of the service provider?
and Rs. 1000000 limit will be applicable for him
and Rs. 1000000 limit will be applicable for him
01 March 2014
However in any case service provider can avail small service provider exemption if threshold turnover not exceeded 10 lakhs in any previous year
.
.
Yes if reversecharge not applicable obviously it is responsibility of service provider to collect and remit the same to department duly
.
.
Yes if reversecharge not applicable obviously it is responsibility of service provider to collect and remit the same to department duly
01 March 2014
On pure labour contracts service tax is applicable?
is there any change.
i have referred some of your earlier clarifications and i am a bit confused
https://www.caclubindia.com/experts/labour-contractor-s-service-tax-liability-1464169.asp#.UxGvcuOSxkQ
https://www.caclubindia.com/experts/reverse-charge-on-labour-charges-1335364.asp#.UxGwZuOSxkQ
is there any change.
i have referred some of your earlier clarifications and i am a bit confused
https://www.caclubindia.com/experts/labour-contractor-s-service-tax-liability-1464169.asp#.UxGvcuOSxkQ
https://www.caclubindia.com/experts/reverse-charge-on-labour-charges-1335364.asp#.UxGwZuOSxkQ
01 March 2014
In first query even though queriest used the word labour contractors based on his explanation substance of transaction is manpower supply only
.
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labour contractor means here he will get payment on completion of work and he is responsible to get work done ...
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2nd query is okay i have just given provisions in case of manpower supply
.
.Must note that there is difference between manpower supply and labour contractor
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labour contractor means here he will get payment on completion of work and he is responsible to get work done ...
.
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2nd query is okay i have just given provisions in case of manpower supply
.
.Must note that there is difference between manpower supply and labour contractor
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01 March 2014
Sir, thanks for the information.
sir my last question is regarding the description of taxable service under which labour contractor would fall.
sir my last question is regarding the description of taxable service under which labour contractor would fall.
03 March 2014
They may register under works contract services
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.
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