I have received an invoice of classical dancers on which service tax is not charged by the service provider so my question is this services of classical dancers are exempt from service tax & are these services came under manpower supply (under RCM.The service provider is a trust.
22 January 2013
Non charging of service tax doesnt mean that the service is exempt., it may be the case where the service provider is a small service provider., availing the exemption of 10 lacs., and my view is that the above service provided is a taxable service., can i know how did you said it as manpower., as the manpower aspect is entirely different subject from above case.
and reverse charge will be applicable in many some only if you are a company and in case of goods transport agent in all cases.
though the service provider is a trust., if it is collecting the above fees it will be liable for service tax., and if they collect you will be payable and in the above transaction there is no reverse charge applicability