Service tax reverse charge mech concept
This query is : Resolved
06 June 2013
As a construction company if i am giving contract for labour work for tile fixing and other misc work does it fall under the purview of reverse charge mechanism i.e. supply of manpower service??
06 June 2013
it depends
you simply supplied labour to construction company and in construction site those labour work on instructions and supervision of construction company reverse charge will be applicable.
But reverse charge not applicable if labour was not working under supervision of construction company and there is a responsibility for you to complete work and they are working as per your instructions..
so do refer as per above
In short
Service should be manpower supply i.e. under command of Principal Employer.
“Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].
2)Service tax payable on salary plus PF, ESI plus commission of labour contractor.
you simply supplied labour to construction company and in construction site those labour work on instructions and supervision of construction company reverse charge will be applicable.
But reverse charge not applicable if labour was not working under supervision of construction company and there is a responsibility for you to complete work and they are working as per your instructions..
so do refer as per above
In short
Service should be manpower supply i.e. under command of Principal Employer.
“Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].
2)Service tax payable on salary plus PF, ESI plus commission of labour contractor.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Itr 1 processing
- ITR 2 Short Term gain & Long term gain
- Off Market debit and credit transaction
- Reporting Income under Section 44ADA
- Showing Gift from relative in ITR for this year
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- ITR selection for salaries and capital gain less than L
- Short Term Capital gain on shares bought and sold after 2018 onwards
- ITR returnFY25-26
- Share accounting-->fifo - capital gain - period as per fifo?
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
