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Service tax on service provided to torrent power ltd.


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Querist : Anonymous

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Querist : Anonymous (Querist)
27 August 2013 I have a client who is a labour contractor and had provided service to Torrent Power Ltd. Is he liable to pay service tax and if not under what notification does the exemption falls.

27 August 2013 Your client is providing labour contractor ( i.e. supply of manpower) services to Torrent power. In this case, the partial reverse charge will be applicable. Your client have to pay ST on 25% and Torrent power have to pay on 75%. You can refer Notification No. 30/2012-Service Tax .

The meaning of " Supply of Manpower Services" is "supply of manpower,temporarily or otherwise,to another person to work under his supritendence or control"

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Querist : Anonymous

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Querist : Anonymous (Querist)
27 August 2013 but the P.O sent by Torrent Power states that the service is exempt under notification 25/2012.

27 August 2013 As per my opinion this service is not covered under any point mentioned under notification 25/2012. You can ask him the point no. of said notification. you can refer following link to read notification. http://www.servicetax.gov.in/st-notfns-home.htm


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