05 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?
3. Does any abatement for service tax?
4. Does require to pay service tax on Pf/ESI paid to the labour employee?
08 March 2012
Yes, you are required to registered.
2. Under Manpower services
3. no abatement.
4. Required to pay service tax on PF/ESI. However, if the same has some direct relation with the services rendered to the client and is hence specifically billed to the client and is reimbursable by the client on an actual basis then there is no need to pay service tax on PF/ESI.
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