My Institution is a cooperative building society registered under the AP COOPERATIVE ACT 1964. Recently we have partnered with a manpower supplier for our staffing. It is a registered partnership firm. Will the reverse charge mechanism of Service Tax be applicable for the services provided to us by the manpower supplier?
Menu
Reverse charge-service tax for cooperative societies
Replies (2)
Reverse charge in this case will apply only if service receiver is business entity registered as body corporate.... but I suppose cooperative society is not body corporate hence reverse charge not applicable.
If it is a recruitment agency then it does not come under the category of man power supply agency at all...However if it supplies manpower to your organisation for any purpose then reverse charge will not be applicable because reverse charge in this case would be applicable only for the service receiver who is a body corporate.
Recent Topic
- Form 10E and Salary arrear
- LTCG U/S 54F. Sale of property plus sale of share
- Issue with ITR2 online utility for HUF
- TDS deducted by EPFO under wrong section
- Schedule SI in ITR-2
- What is the easy way to do CA- through foundation
- Schedule FA query for this AY 2026-27
- Business income source for husband and wife
- Set off of LTCL against STCG under section 536(2n)
- Audit Workflow tool
Related Topics
CAclubindia
