06 July 2012
Pmt made to security agencies employed on contract basis includes wages of epmloyees apart from the Service Charge of agency (Varies from 5 to 10% of total wages). At what amount service tax should be collected and deposited.
06 July 2012
You are required to pay service tax on tatal amount i.e. on wages + service charges. However, now as per NN 30/2012 st dated 20.06.2012, if security agency is individual, partnership firm , aop and HUF and service receiver is body corporate then you have to deposit only 25% and remaining 75% to be deposited service receiver.