LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Manpower recrutment and supply agency service

CA. Jiya (Sr. Executive) (64 Points)

03 July 2012

Dear all...

How we have to pay service tax on manpower recruitment and supply agency's service.?

As it is now covered by reverse mechanism,now receipient is also required to bear tax..

as we are the recipient of this service.Are we require to take seprate registration for it?

Pls suggest.....

Reply
Follow
Share

1 Replies

Ajit kumar Dubey (Taxation Manager) (637 Points)
Replied 03 July 2012

In the Budget-2012, it was proposed that there will be a common return for both service tax and Excise. Now when there is no existence of section 65, there is no need to have separate registration for individual services. This is the position of law as of date. For your first query service tax will be paid by both the service provider and the service receiver in their individual capacities as per the specified percentage.