our clients are getting house keeping servises from outsource compny. And my doubt is to whetger tds to be deducted on the amount billed. And what is the service tax pecentage applicable
1) whether service receiver is an individual ,HUF, Company Etc
Based on the service tax law applicable with Effect from 01.07.2012. The Central Govt has notified Partial reverse charge mechanism for payment of service tax
Based on that. if the service receiver is a body corporate and is providing manpower supply service Then the service receiver would be liable to pay 75% of service tax
I presume that the employees are under the supervision of House Keeping Service Company that is why I have mentioned the service as manpower supply service(If facts are different please let me know)