01 July 2015
Resp. Experts Is the rate has been increased to 14% on manpower supply w.e.f. 1/6/2015 or earlier & whether the Reverse charge has been withdrawn. That means we as a Company have to deposit all 14% on the bill of manpower supply.
01 July 2015
Notification No. 30/2012-ST dated 20-06-2012 has been amended vide Notification No. 7/2015-ST dated 01-03-2015, there by shifting the Supply of Manpower and Security services from Partial Reverse Charge to Full Reverse Charge. The stated change will be effective from 01-04-2015.
That means company as a recipient has to pay 100% of service tax, if service provider is not a body corporate.