Exemption
This query is : Resolved
26 December 2014
one of my clients a proprietorship firm provides manpower supply services to Ltd Companies which in turn use his services for construction of railway bridges, dams , bridges which qualify for exemption under Notification 25/2012 serial 12(d), (e) & 13(a)
My query is whether my client is also eligible for mega exemption or any other exemption for providing such services to the Ltd Co.
please reply
My query is whether my client is also eligible for mega exemption or any other exemption for providing such services to the Ltd Co.
please reply
26 December 2014
Yes your client is also eligible for mega exemption.
26 December 2014
under which serial no. coz at the time to filing of return the the serial no. of 12(d), (e) & 13 (a) is not showing under manpower recruitment services but under repair & maintenance service
26 December 2014
You should consider your service not under manpower recruitment but under repair and maintenance.
26 December 2014
if i consider it as repair and maintenance then i have to issue bills as repair & maintenance and not as supply of labour whereas i am suppling skilled & unskilled labour.
So what will be the exact language of the bills
So what will be the exact language of the bills
26 December 2014
You will be covered under 29(h) of above notification.
(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt.
(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt.
26 December 2014
works contarct ncldes labour + material whereas my client is supplyng just labour
26 December 2014
Refer notification 24/2012.
(b) value of works contract service shall include, -
(i) labour charges for execution of the works;
(ii) amount paid to a sub-contractor for labour and services;
(b) value of works contract service shall include, -
(i) labour charges for execution of the works;
(ii) amount paid to a sub-contractor for labour and services;
26 December 2014
Dear Sneha You need to refer Section 66F of chapter V of Finance Act, 1994 which clearly specify that reference to main service does not reference to service used to provide such services.
In your case you cannot assume to be covered under notification 25/12 as main service provider.
Therefore, you need to pay Service Tax as supply of Man-Power Services
In your case you cannot assume to be covered under notification 25/12 as main service provider.
Therefore, you need to pay Service Tax as supply of Man-Power Services
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