Service tax on manpower supply

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 December 2012 Our company is a propriatory concern and getting AMC for house keeping purpose. Please clarify as per new notification we have to pay 25% of service tax as service provider or 100% as service provider

CA Manish

CA Manish (Expert)
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10 December 2012 Service provided by

i) any individualii) HUF
iii) Proprietary firm
iv) partnership firm
v) Association of Persons
located in the taxable territory

and received by

i) Any company registered under the Companies Act
ii) business entity registered as body corporate
located in the taxable territory

then receiver has to pay 75% and provider has to pay 25%.