Reverse charge-service tax for cooperative societies

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?

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.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 November 2026
Article Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details