Service tax on input freight

This query is : Resolved

Mekhala (Querist)
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04 January 2014 Dear Sir,

I Have a confusion, on inward freight of 100 rs i have to pay the service tacx on 75% of the value?

and on man power supply what is the propotion on which i have to paye the service tas.

Iam the input freigt receipient and man power supply service receipient.

CA Vikas Acharya

CA Vikas Acharya (Expert)
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06 January 2014 on input freight it is 100%
(if received by any GTA and you are partnership firm or registered society or body corporate )

and on man power it is 75%
(if provider is any individual, huf, AOP, partnership, proprietorship firm and you are a body corporate) otherwise no reverse charge.