Reverse charge mechanism in service tax for labour contract

Dear Sir/Madam,

 

I want to know the rate of Service tax to be charged under RCM if we provide labour job work with Lumpsum/piece rate to a construction company.

Replies (2)

In the instant case, it seems that you are providing man power supply services.

Liability to pay service tax @ 15% for such services is on service receiver under reverse charge mechanism in the case of service provided by non-body corporate person to body corporate as per notification no 30/2012- service tax dated 20-06-2012.

If you are service provider other than Body corporate and providing service to the body corporate than you will not be liable to charge and pay service tax.

Originally posted by : M Srijesh Kumar
Dear Sir/Madam,

 

I want to know the rate of Service tax to be charged under RCM if we provide labour job work with Lumpsum/piece rate to a construction company.

 

Under both the cases its 15%

Regards

Karanjit Singh | +91-7503588224

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details