13 March 2008
My assesse is working on perol pump of Hindusthan perolium Ltd.on such work comes in Labour contract.The contract value is decided on sale valuewhich will be predecided by Hindustahn Petrolium Ltd.on sale of Petrol So pl advice that this individual person is liable to pay service tax or not
13 March 2008
IF THE ASSESSEE'S GROSS COLLECTIONS P.A ARE MORE THAN RS 10 LAKHS WEF 01-04-08 AND IF HE FALLS IN ANY OF THE 109 SERVICES SPECIFIED BY SERV. TAX ACT,THE ANSWER IS YES. IF HE SUPPLIES LABOR ,HE FALLS UNDER THE TAXABLE SERVICE OF MANPOWER RECRUITMENT OR SUPPLY SERVICES WHETHER TEMPORARY OR PERMANET IS IMMATERIAL. R.V.RAO
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