Service tax on labour contractor ????

ankit (student) (127 Points)

22 September 2015  

Hello everyone,

one of my client is an individual labour contractor doing work in construction sector who is registered under service tax since jan 2014. He is a labour contractor doing contract of pvt ltd companies only. However he has not collected nor paid any service tax.

His turnover details are as under

Jan 14 to March 14 - 180000

Apr 14 to Sep 14 -650000

Oct 14 to Mar 15 -600000

Apr 15 To June 15-1100000

My question :

1. whether reverse charge is applicable under manpower supply service ?

2. Service tax to be paid by my client.