Reverse charge

This query is : Resolved

Jayesh (Querist)
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02 November 2013 Service provided by a individiual advocate as a Consultant in that case the provision of reverse charge under service tax will be applicable.

Rahul Singhania

Rahul Singhania (Expert)
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03 November 2013 Extent of service tax payable by the recipient and by the service provider is as follows:

Insurance agent % by SP (Nil)/% by SR (100)

GTA % by SP (Nil)/% by SR (100)

Sponsorship % by SP (Nil)/% by SR (100)

Arbitral Tribunal % by SP (Nil)/% by SR (100)

Individual Advocate % by SP (Nil)/% by SR (100)

Support service by Government or local autority % by SP (Nil)/% by SR (100)

Renting or hiring of motor vehicle to carry passenger on abated value % by SP (Nil)/% by SR (100%)

Renting or hiring of motor vehicle to carry passenger on non abated value % by SP (60)/% by SR (40)

Supply of manpower % by SP (25)/% by SR (75)

Works contract % by SP (50)/% by SR (50)

Import of taxable service % by SP (Nil)/% by SR (100)

Note: SP = Service Provider
SR = Service Recipient

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