Go AD-Free with CAclubindia Pro and Daily Mobile Updates. Subscribe Now!

Service tax query

CA PULKIT JAIN (Experienced) (28 Points)

18 August 2015

Hiii!!

My Client (Pvt. Ltd Co) is availing “Man power Service or security services” from individual. And individual is enjoying benefit of small service provider SSP. Is my client liable to pay service tax under RCM??

Suggest me with Notification or circular...

Reply
Follow
Share

5 Replies

Sriram (CMA Final) (178 Points)
Replied 18 August 2015

In your case Service Provider is Individual and Service receiver is company. in respect of services provided or agreed to be provided by way of supply of manpower for any purpose. Service Receiver has to borne 100% Service Tax liabailty i.e.14%(Amended from April 2015) for Manpower Serivices

https://www.servicetax.gov.in/notifications/notfns-2012/st30-2012.htm

fathima (student) (130 Points)
Replied 18 August 2015

In case of RCM the limit of RS.10Lakh is not available to the service reciver/service provider.

Bhaskar Das (Finance Professional) (22 Points)
Replied 18 August 2015

Dear Experts,

I have one quary Regarding Service tax.

I has been received Mobilization Advance + Service tax @ 12.36 on Feb,2014

and I am refund/adjust Mobilization Advance from my Quaterly Invoice for April,2015 to June,2015, I am adjust advance and then charge service tax @ 14% date of Invoice is 07/07/2015.

My Quatation is: Can We charge the differential amount of service tax on advance amount in the invoices issued to client?

please guide me

With Regards,

Bhaskar Das

kedareswari artham (Chartered Accountant) (34 Points)
Replied 18 August 2015

When did you provided the service and what is the date of invoice?

Bhaskar Das (Finance Professional) (22 Points)
Replied 19 August 2015

Originally posted by : kedareswari artham
	When did you provided the service and what is the date of invoice?

Dear sir,

When did you provided the service - this is Mobilization Advance for Mobilization for staff and office we are get 10% Mobilization advance and adjust it in our quaterly Invoice (Mobilization advance/8 = every quater up to 8 quater,

Date of Invoice with ST @ 12.36% -28-01-2015

Payment Receipt With ST on - 15-02-2015

Thanks

Bhaskar