Service tax laibility in case of man power supply

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ASST. ACCOUNTANT

27 Points Posted on 07 March 2013

Dear Sir

Greetings

I have a query regarding service tax rules for man power supply( labour contractor service for building construction work). My query are as under.

when service tax applicable on man power supply( labour contractor service for building construction work) in case of individual or proprietor
which rate are applicable?
If there any abtament for this service?

Please guide for above matter.

Thanks & Regards

Manhar Prajapati

Replies (2)

Posted on 07 March 2013

In case the service Provider is non corporate and service recipient is corporate

Reverse charge applicable means

25% of service tax liability of the provider of service and 75% is of the receipient liability in case of manpower supply for any services.

i.e of 12.36%

Posted on 07 March 2013

The small service provider exemption is not applicable when tax is paid under reverse charge machanism.

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