Query on service tax

753 views

Save Share

asim jana

accounts head

91 Points Posted on 18 September 2013

Dear Sir,

As per notification No. 30/2012 & 45/2012 of service tax Act on security service, The service provider charge 25% on actual service tax and the balance 75% is payable by the service receiver. My question is that is there any provision that if the service provider is a private limited company then they charged full service tax in heir bill. and also no tax liability create in the sight of service receiver?

Regards,

Asim Jana

Replies (4)

Sumit Pratap Singh

Accounts Officer

38 Points Posted on 18 September 2013

Dear Asim, If service provider is a Pvt. Ltd. company, then service provider will charge & pay full rate of service tax and no liability to pay service tax on Reverse charge basis for service receiver

asim jana

accounts head

91 Points Posted on 19 September 2013

Dear Sumit Ji,

Tanks for your guideline. Pl. provide me the notification/circular or other ref no. for the same.

Regards,

Asim Jana

Prasad

Sr. Manager

625 Points Posted on 20 September 2013

It is the same notifications; quoted by you 30 & 45

Arun Kumar Singh

GST Advocate

13166 Points Posted on 20 September 2013

Under the notification no. 30/2012-ST, provided or agreed to be provided by way of supply of manpower for any purpose by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory. Recipient will liable to pay service tax on remaining 75% of the value If you received the services other than these service provider recipient will not liable to pay service tax under reverse charge system.