12 December 2013
R/sirs one civil contractor provides only labour for construction/rcc/dismenting in the maufacturing company. please tell in which service category, he should be registered and whether company are also lible to pay any service tax
12 December 2013
Assumption has been made that Civil contractor is either Individual, HUF or partnership firm whether registered or not. As per notification no. 30/2012 dated 20th June 2012, service provider is liable to get register under "Supply of manpower" and is liable to charge 25% of 12.36 in his invoice and as a service receiver ie company will be 75% of 12.36 as service tax. In case, contractor is company then entire 12.36 service tax will be paid by it under " supply of manpower". The above notification came into effect from 1.7.2012.
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