Reverse charge service atx

This query is : Resolved

Suresh Jain (Querist)
Follow

19 February 2013 Is reverse service tax applicabile to a sole proprietary firm engaged in recruitment & hiring of staff. only fees charged as % of ctc for employee to the employer. The employee does not belong to recruitment agency.

CA. RAVIKUMAR

CA. RAVIKUMAR (Expert)
Follow

19 February 2013 The reverse charge applicablity is also depends on the Service receiver.
In your case if the service receiover i.e employer is corporate then reverse charge is applicable.

Please refer notes 2 in the article.
https://www.caclubindia.com/articles/reverse-charge-methodology-under-service-tax-16364.asp#.USOs6x2L_0o

Message likes : 1 times

Suresh Jain

Suresh Jain (Querist)
Follow

21 February 2013 Thanks Mr. Ravi. My question is does recruitment comes under reverse charge (not supply of manpower). Service tax Registration has to be done under which categoryas their is no seperate category for recruitment.

Upgrade to CAclubindia Pro. Subscribe Now!

Suresh Jain

Suresh Jain (Querist)
Follow

22 February 2013 can we register recruitment under business auxiliary services head.