Clarification on manpower supply / cleaning / housekeeping
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
08 December 2012
Our company getting contracts for cleaning in factories, offices and societies. Whether it is coming under Manpower supply or coming separately under cleaning and house keeping. Whether 25% service tax to be paid by service provider and 75% to be paid by receiver or 100% service tax to be paid by service provider. Please clarify
08 December 2012
Yes, It comes under Manpower Supply and You have to pay 75%.
08 December 2012
hi
if your work is restricted to only cleaning activity then this will be falling under cleaning services..
Thanks
if your work is restricted to only cleaning activity then this will be falling under cleaning services..
Thanks
08 December 2012
Reverse charge on manpower supply is applicable only if the service provide is an individual or HUF or firm.
If it is a COMPANY, then reverse charge is NOT applicable and the whole liability is to be borne by the service provider.
If it is a COMPANY, then reverse charge is NOT applicable and the whole liability is to be borne by the service provider.
08 December 2012
Since contract is for cleaning, Manpower supply doesnt come in to picture.
08 December 2012
Dear Vaibhav, the nature of the contract is not important. It is the substance of the transaction that has to be seen.
A contract for housekeeping services involves deployment of manpower at the premises of the service recipient and accordingly it comes within the definition of manpower supply.
Accordingly, reverse charge is applicable.
A contract for housekeeping services involves deployment of manpower at the premises of the service recipient and accordingly it comes within the definition of manpower supply.
Accordingly, reverse charge is applicable.
08 December 2012
In case of Manpower Supply you need to take CLRA registration which is not required in case of cleaning services.
Moreover housekeeping services requires provision of cleaning materials.
So housekeeping contract can not be termed as manpower supply agencies.
If contract specifically mentions cleaning & housekeeping then according to me same can not be termed as manpower supply only.
Thanks for the view.
Moreover housekeeping services requires provision of cleaning materials.
So housekeeping contract can not be termed as manpower supply agencies.
If contract specifically mentions cleaning & housekeeping then according to me same can not be termed as manpower supply only.
Thanks for the view.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- ITC temporary reversal and reclaim
- GST on export of services and Input Credit
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Applicable TDS rate for sale of property in Nov 2024
- Inventory of finished goods
- Tds on building rent monthly
- RCM INVOICING FROM NOV-2024
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Sale of property furniture sale
- Confusion around Form 26QB fields
- Adjustment entry in the case of Individual and HUF on 31st March
- Stock difference tax applicable on composite rate or normal rate
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
Trending Online Classes
CAclubindia
