19 February 2013
Is reverse service tax applicabile to a sole proprietary firm engaged in recruitment & hiring of staff. only fees charged as % of ctc for employee to the employer. The employee does not belong to recruitment agency.
19 February 2013
The reverse charge applicablity is also depends on the Service receiver. In your case if the service receiover i.e employer is corporate then reverse charge is applicable.
Please refer notes 2 in the article. https://www.caclubindia.com/articles/reverse-charge-methodology-under-service-tax-16364.asp#.USOs6x2L_0o
21 February 2013
Thanks Mr. Ravi. My question is does recruitment comes under reverse charge (not supply of manpower). Service tax Registration has to be done under which categoryas their is no seperate category for recruitment.
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