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Service tax payment

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(Querist)
06 September 2012 we are receiving manpower supply services

in which code,service tax payable under manpower supply (compute 75% on services against reversed charged)deposited

06 September 2012 00441089 - service tax
00440298 - cess
00440426 - secondary..... cess.

For details refer circular 161/12/2012 ST dated 06/07/2012.

06 September 2012 Not only man-power,the same code as stated by the expert is meant for all services.



For reverse charge mechanism, as service receiver, kindly use separate challan for payment using same code. The same can be used as cenvat document for set off against your output services.


raj (Querist)
07 September 2012 thanks sir(s)



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