Supply of manpower under rcm of st

Vendor often renders various services, sometime supply labours for any specific work.

1. if vendor levy 100% of ST in his invoice for labour supply, what should recipient do as this is reverse charge case?

 

 

 

 

 

Replies (4)

1) Service Receiver has to pay his portion of service tax under reversed charged. 100% ST levy and payment by service provider can not escap service provider from his liability.

2) Excess levy by service provider has to claim under ST.

 

Ask the vendor to change the invoice & deduct excess service tax charged by the vendor and pay the balance. Payment of tax by service provider cannot absolve the service receiver from its liability.

invoices already booked and payment done, now what is remedy?

Prerequisite of Manpower Supply Service is the engage manpower works under the hole direction & supervision of principal employer, if you give a contract to the contractor to perform specific duties, designed by the client. so, that labour worked under  the direction of contractor. then the service of the contractor treated as not a 'manpower supply service' but as a 'business auxiliary  service' which is beyond scope of RCM.so, I advice you to change  your order & request to service provider to change his submitted invoice to the nature of   job work .So, you that you relief from your liability under RCM.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details