Service tax on labour contractors ????
This query is : Resolved
22 September 2015
Hello everyone,
one of my client is an individual who is registered under service tax since jan 2014. He is a labour contractor doing contract of pvt ltd companies only. However he has not collected nor paid any service tax. His turnover details are as under
Jan 14 to March 14 - 180000
Apr 14 to Sep 14 -650000
Oct 14 to Mar 15 -600000
Apr 15 To June 15-1100000
My question :
1. whether reverse charge is applicable under manpower supply service ?
2. Service tax to be paid by my client.
one of my client is an individual who is registered under service tax since jan 2014. He is a labour contractor doing contract of pvt ltd companies only. However he has not collected nor paid any service tax. His turnover details are as under
Jan 14 to March 14 - 180000
Apr 14 to Sep 14 -650000
Oct 14 to Mar 15 -600000
Apr 15 To June 15-1100000
My question :
1. whether reverse charge is applicable under manpower supply service ?
2. Service tax to be paid by my client.
CMA MALHAR BEHERA
(Expert)
22 September 2015
Service tax is applicable in case of service provider only if the aggregate value of turnover exceeds Rs. 10,00,000 in concern Financial Year.
Reverse Charge Mechanism applicable in following manners,-
1.From January 14 to March 14.
->Service tax paid by service provider-25% ->Service tax paid by service receiver-75%
2.From April 14 to March 15
->Service tax paid by service provider-25%
->Service tax paid by service receiver-75%
3.From April 15 to June 15
->Service tax paid by service provider-0%
->Service tax paid by service receiver-100%
Reverse Charge Mechanism applicable in following manners,-
1.From January 14 to March 14.
->Service tax paid by service provider-25% ->Service tax paid by service receiver-75%
2.From April 14 to March 15
->Service tax paid by service provider-25%
->Service tax paid by service receiver-75%
3.From April 15 to June 15
->Service tax paid by service provider-0%
->Service tax paid by service receiver-100%
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