Man power supply querry

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 June 2015 in case manpower supply service in providing by an individual to another individual i.e prpprietership , whether in individual service provider is liable to charge service tax.

Deepak

Guest

Guest (Expert)

13 June 2015 Yes liability is of service provider in this case as reverse charge is applicable if the service receiver is Business Entity registered as body corporate

shubham shukla

shubham shukla (Expert)
Follow

13 June 2015 Mr. Deepak,

in your case service provider is liable to pay service tax under under reverse charge if registered in RCM.

Upgrade to CAclubindia Pro. Subscribe Now!

Guest

Guest (Expert)

13 June 2015 Registered in RCM?? What is that registration means?? Mr Shubham the above case is not covered in RCM.. RCM is applicable if the service is provided by Individual to business entity i.e Corporate but in the present case service is provided by the individual to another individual..So in the present case Service Provider is required to charge tax on the Invoice and recovered from Service Receiver..

shubham shukla

shubham shukla (Expert)
Follow

13 June 2015 Sorry mr. deepak i agree with mr. rachit,

and thanks Mr.Rachit for rectify my mistake..