Reverse charge applicability
This query is : Open
11 June 2015
Kindly tell me whether a co-operative housing society making payment to Manpower supply agency/security services agency is required to pay service tax as a service recipient (100% ) on complete reverse charge basis.
11 June 2015
Yes for the purpose of service tax it is included under body corporate liable for payment of 100% under reverse charge.
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11 June 2015
Yes service tax under reverse chargesis applicable in this case
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12 June 2015
However as per my knowledge 'co-operative society' is not included in the definition of body corporate as per definition in companies act. and hence no reverse charge should be applicable.
12 June 2015
You are right as per companies act. But see my reply that I have clearly stated for the purpose of service tax it is included under body corporate.
12 June 2015
Can you give me a notification/article which states so, bcoz in all the articles I found out it is written that societies are not liable .
Kindly see
1) http://skpatodia.in/wp-content/uploads/2012/08/FAQs-on-Reverse-Charge-Provision.pdf
2)http://taxguru.in/service-tax/reverse-charge-partial-reverse-charge-mechanism-service-tax.html
Kindly see
1) http://skpatodia.in/wp-content/uploads/2012/08/FAQs-on-Reverse-Charge-Provision.pdf
2)http://taxguru.in/service-tax/reverse-charge-partial-reverse-charge-mechanism-service-tax.html
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