18 March 2012
One of my client engaged as labour contractor in Rolling Mills & turnover/receipts exceeds to Rs 10 Lacs, kindly resolve following queries:
1. Does he require to get them self regd. under service tax?
2. If yes, then under which category it will fall? There are 2 category in service tax regarding this "one is manpower recruitment agency & another is business auxiliary service". There is no specific category for labour contractor. Pls suggest.
3. Does any abatement for service tax?
4. Does require to pay service tax on Pf/ESI paid to the labour employee?