Payment of service tax by service receiver

If any individual/PF/HUF/other than company provides "Supply of manpower" service to a company, then Company shall pay service tax under reverse charge mechanism.

You need not classify the nature of service under any Head in the challan.

Common codes for payment of service tax are

1. Service tax - 00441089
2. Education cess - 00440298
3. SHE Cess - 00440426

Dear friend,

New Accounting codes have been issued by the CBEC vide Circular No.161/12/2012 dated 06.07.2012 according to which the codes would be :

For normal Taxes : 00441089

Other payments(Interest, etc.) : 00441090;

For Education Cess : 00440298

For SHEC : 00440426;

For Penalties : 00441093.

I hope this is suffice to your requirements.

Originally posted by : CA Dinesh

Thanks Friends.

Thanks Friends.

No service tax liability is required to be discharged under reverse charge mechanism for Supply of manpower servces, if the service recipient and service provider both are non-body corporates...