Service tax on manpower service


This query is : Resolved 

12 October 2012 Hello frnds

please solve this query
If individual (Proprietor) is rendering manpower services to firm &individual(proprietor) What is the liability of company to pay service tax. 1) Is it 100% or 2) 75% (ie 25% provider & 75% to reciepient)...

12 October 2012 reverse charge will be applicable if the service receiver is:-

i) Any company registered under the Companies Act

ii) business entity registered as body corporate

Otherwise reverse charge is not applicable.

12 October 2012 The individual service provider has to collect 12.36% from the recipient and in turn has to pay it to government as a corollary to notification 45/2012 ST dated 7/8/2012.

12 October 2012 Mr.B Chackrapani Warrier sir Mr.Manish malu is right or wrong


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