Service tax reverse charge

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 June 2014 Dear Expert,
We are registered under LLP, are we liable to pay service tax rev. charge if we are service receipent

We take the manpower service from vendor.

Regds
Rajesh

Guest

Guest (Expert)

25 June 2014 no .....

service tax reverse charge doesnt apply on LLP in case of manpower service dear...............

Rupesh Jain

Rupesh Jain (Expert)
Follow

26 June 2014 it is apply on the PVT LTD/ ltd company only.

Upgrade to CAclubindia Pro. Subscribe Now!

Querist : Anonymous

Querist : Anonymous (Querist)

26 June 2014 but LLP companies are also covered under body corporate...

Querist : Anonymous

Querist : Anonymous (Querist)

26 June 2014 Service:-Manpower supply for any purposes or security services by individual, HUF, Firm or AOP

Service Receipient:-Body Corporate

% of ST payable:-
Provider: 25%
Recipient: 75%

Ganeshbabu K

Ganeshbabu K (Expert)
Follow

30 June 2014 Business entity registered as body corporate includes LLP also
.
.
hence you are liable to pay service tax as service receiver under Reversecharge scheme
.
.
in case of manpower supply
.
.
Service provider:25% of service tax
Service receiver:75% of service tax

Guest

Guest (Expert)

30 June 2014 dear Ganesh babu k

For service tax reverse charge purpose llp is a partnership firm ....

i had view definiation in bare act of service tax for reverse charge purpose

hence llp wil not b considered in body coroporate for reverse charge

and m quite sure in this regard as we had a long long long conversation relating to this topic with india toppest chartered

actually m the head of accountd of llp

so it was very serious issue for me...

now m confirmed

Querist : Anonymous

Querist : Anonymous (Querist)

30 June 2014 But Dear Ankit ji

Our Globle Auditor has raised the query against non submitted of service tax reverse charge as we are registered under LLP & taken manpower services from an individual firm.

Upgrade to CAclubindia Pro. Subscribe Now!

Querist : Anonymous

Querist : Anonymous (Querist)