10 September 2012
Dear Sir, Pest control (covered under cleaning services) is not covered either under Manpower services or under Works contract tax. Is reverse charges applicable to pest control services? Also, for proprietorship companies, is reverse charge applicable? Regards
11 September 2012
The service referred by you is a taxable service unless it is in relation to agriculture. The service, as rightly pointed out by you, is neither a Works contract nor that of supply of manpower and therefore RCM not applicable