Regarding applicability of service tax for manpower supply

Manpower supply for any purposes or security services by individual, HUF, firm or AOP..

If you are an individual providing service to a bussiness entity,then you are liable to pay 25% of the total taxable amount and you should charge only to this extent from the recipient of the service.

Service provider is an Individual

1.As Per Notification No.30/2012 RCM is applicable to Manpower Supply Service provided if service provider is Individual or HUF or Partnership Firm or AOP and the Service receiver is business entity registered as body corporate located in taxable territory.

2.Hence RCM is not applicable when service receiver is an Individual , Proprietorship firm , HUF, Partnership firm or a Society. (Since they are not considered has registered body corporate)

3.From the above since your are an individual being an service provider and if the service receiver in your case is person registered as body corporate I.e. Company or Cooperative Society than RCM will be applicable to your case.

4. If RCM is applicable then you are liable to pay ST @ 25% (i.e you have to charge) and service receiver's liability will be at 75%.

Thanks & Regards,

CA Chandrashekar L

i want to know the turnover calculation -is turnover be only 25% for getting 10lac exemption or 100% 

good evng chandrashekar garu,

                my client is individual manpower supplier i.e. service provider and the service giver

my client paid service tax 3.09 % i.e.25% of servicetax on 12.36. my doubt is what is the notification number and serial number applied to this case.

 please help me to file the return.

thanking you sir,

MARUTHI RAM CH

9949163342

Dear Maruthi Ram CH,

Serila Number 08 of Notification Number 30/2012-ST.

Thanks & Regards,

CA Chandrashekar L
 

Whether providing full time engineer for technical service is comes under man power supply?

Please Clarify

THANK U CHANDRASHEKAR GARU FOR UR SUPPORT,

MARUTHI RAM CH

9949163342

GOOD EVNG CHANDRASHEKAR GARU, I FILED SERVICE TAX RETURN 24.04.2014 FOR THE

PERIOD OF OCT 2013 TO MARCH 2014. TODAY IT IS OBSERVED THAT MY RETURN WAS REJECTED BY THE DEPT SAYING THAT " EDUCATION CESS RATE ENTERED IN PROVIDER SECTION (ADVLOREM) IS PAYBLE SHEET FOR THE SERVICE " MANPOWER RECRUITMENT/SUPPLY AGENCY SERVICE ' IS NOT VALID, AND SEC HIGHER EDU. CESS RATE ENTERED IN PROVIDER SECTION (ADVLOREM) IN PAYBLE SHEET FOR THE SERVICE ' MANPOWER RECRUITMENT/SUPPLY AGENCY SERVICE ' IS NOT VALID.

IN THIS REGARD MY DOUBT IS HOW MUCH RATE TO ENTERED IN THE MANPOWER RECRUITMENT/SUPPLY AGENCY SERVICE " MY CLIENT SAYING THAT 75% OF PAYMENT WAS PAID BY SERVICE RECEIVER  BUT AS A SERVICE PROVIDER HAS TO PAY 25% ONLY. PLEASE CLARIFY ME SIR PLEASE

MARUTHI RAM CH

9949163342

Dear Murthy Ram,

a) Select "Yes" in serial No. A11.1 of ST3 Return.

b) Select Notification No. 30/2012 sl.No. 8 in the A11.2 section.

c) Disclose Gross Amount in section B1.1.

d) Claim exemption for 75% in serial No. B1.9

e) In serial No. B1.15 enter tax rate at 12 % ,2% and 1%.

Thanks & Reagrds

CA Chandrashekar L

THANK U SIR, THANK U FOR YOUR SUPPORT

MARUTHI RAM CH

9949163342