i want to confirm whether registration required for individual contractor who providing manpower supply service to body corporate under reverse charge mechanism from April 2015 when his gross receipt in FY 15-16 is more than Rs. 10 lacs.
From April 2015 service tax liability shifted to service receiver for manpower supply service as full charge
21 May 2015
Section 69 of the Finance Act,1994 provides for the registration requirement under this Act Sub-section(1) provides that every personliable to pay the service tax under this chapter or the rules made there under ,shall within such time and insuch manner and in such form as may be prescribed,make an application to the Supdt.of Central Excise .Whereas tghe sub-secion (2) provides that the other persons may be specied for such registration.Accordingly since after 01.04.2015 Man power supply service prvider aare not liable to pay any service tax as the whole of the tax is to be borne by the COMPANY to whom theyare providinf such service,need nt be registered .However ,if they have to provide service to Individuals or partnership etc.they msut get regd .as in such cases they would be liable to pay Ser.Tax as service providers. tks sagar mal pareek 9824346469,smpfca@gmail.com
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