Reverse charge

475 views 2 replies

MY QUERY IS ON APPLICABILITY OF REVERSE CHARGE MECHANISM IN FOLLOWING CASE:-

1. WHEN MANPOWER SUPPLY SERVICES ARE PROVIDED BY AN INDIVIDUAL TO PARTNERSHIP FIRM, THEN WHETHER REVESE CHARGE IS APPLICABLE OR 100 % SERVICE TAX IS TO BE PAID BY SERVICE PROVIDOR.

IF SERVICE RECIEVER & PROVIDER  WRONGLY FOLLOW REVERSE CHARGE IN ABOVE MENTIONED CASE AND PAY 75%/ 25%  OF SERVICE TAX, THEN WHAT ARE THE CONSEQUENCES. 

 

 

Replies (2)

No liability under reverse charge for the firm receiving. Deamnd maybe made on the service provider that he is to pay + interest + penalty.

For Manpower Supply Service, reverse charge is applicable if the service receiver is a body corporate. So, in the above case, 100% service tax is to be paid by the service provider after availing baisic exemption benefit of Rs. 10 Lacs, if available. The department may raise demand for differential tax and levy interest and penalty.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
16 June 2026
Sr. Associate / Assistant Manager | TAS / FDD

Boutique Investment Bank & Transaction Advisory Firm

Gurgaon

CA

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details