Partial reverse charge

Queries 352 views 4 replies

we being a pvt ltd company availed man power supply from a proprietorship manpower consultancy for a month which come under partial reverse charge mechanism. in the invoice he has levied 25% of 12.36%  of total charges. so to pay remaining 75% of ST, should we register newly for this one month service receipt by amending my existing service tax registration category  or can i make the payment under the existing category as Auxillary service. if i should register what should be the category name and what is the procedure for the registration amendment.

Replies (4)

You need to first amend registration first(get added Manpower Supply service)...then only file ST-3

is any abatement applicable in this case?

 

no..no abatement....as per NN 26/2012 dated 20.06.2012

Yes, correctly answered by Mr. Maheshwari.


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