Niraj Kumar Sinha (Sr. Officer, SPSIL) (648 Points)
30 November 2015Is service provider (individual) required service tax registration if his service comes under RCM (Man Power service)?
Uday Kumar
(Experiencing the IDT)
(34 Points)
Replied 02 December 2015
Not required as the service provider, being an indiviual is not liable to discharge the service tax on Manpower supply services. However, if the services are provided to other than body corporate then RCM will not apply and service provider is liable to discharge the service tax.
Hence, service tax registration is required if the aggregate value of taxable services provided to other than body corporate exceeds Rs.10 lakhs.
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