Reverse service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 July 2014
Pl may I know if reverse service mechanism is applicable in the case of recruiting agency( non corporate). How much should the recruiting agency claim in his billing as service tax .Is it on 25% of his professional fees or on 100% of his Professional fees. The receiver of the benefit is a Corp and the person selected joins the organisation
01 July 2014
taxable under manpower supply
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Reverse charge applicable if service provider is individual or partnership and service receiver is company or LLP
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service provider should cliam 25% of 12.36 i.e, 3.09% of professional charges
.
.
it is the responsibility of service receiver to pay balance 9.27% of service tax on professional charges
..
Reverse charge applicable if service provider is individual or partnership and service receiver is company or LLP
.
.
service provider should cliam 25% of 12.36 i.e, 3.09% of professional charges
.
.
it is the responsibility of service receiver to pay balance 9.27% of service tax on professional charges
Message likes :
1 times
01 July 2014
reverse charge is not applicable on recruitment agency services. it is professional service not the labour charge .
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1 times
02 July 2014
“Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’
[Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].
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Meanining says supply of manpower temparorily or otherwise
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which also says permenant also
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Hence in my opinion Service of recruitement agency is covered under Reversecharge mechanism
[Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].
.
.
Meanining says supply of manpower temparorily or otherwise
.
.
which also says permenant also
.
.
Hence in my opinion Service of recruitement agency is covered under Reversecharge mechanism
Message likes :
1 times
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