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

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

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 

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