service tax on provide of labour

This query is : Resolved 

14 September 2010 dear sir

is service of labour payment attract service tax ? i want to details about, pl. give me information
thanks in advance

14 September 2010 Service tax attracts on labour services, but the category based on the nature of service provided

15 September 2010 Normally this is categorised under Manpower Placement Services.

For eg: Labours provided for Gardening Services fall under the above category.

There is no abatement of any kind

Taxable amount is the consideration charged including ESIC benefit if any paid by the provider to his labours.

15 September 2010 Dear Sir,

Supply of man power s subject to service Tax under Section 65(105) (k)
Services of labour contractors are taxable.

Service Tax s to b charged on gross amount of consideration for supply of manpower whether full time or part time.

It includes labour contractor`s fee, wages payable to labourers, statutory payments lik PF, ESI whether paid through contractor or not.

Labour wages Rs. 50k, PF= Rs. 12k and Contractors fee Rs. 10k then Service Tax s payable on Rs. 72k


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details