St on maintaining company garden

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 January 2016 Dear sir/madam our company has hired some person in following mode...1) part time gardner to maintain company garden, 2) part time sweaper. 3) part time senior accountant. 4) part time CS. 5) CA for auudit ect, plz guide me weather company is liable to pay ST under RCM on all Above 5 stated point plz clarify.... regard Ramesh Chandra

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 January 2016 If 1 to 4 are treated as part time employees no service tax payable. If not treated as employees and covered under manpower supply then RCM applicable and company is liable to pay 100% service tax.
In respect of 5 no RCM applicable.

Querist : Anonymous

Querist : Anonymous (Querist)

06 January 2016 sir 1 to 4 point, i am also confused weather to treat them as part time or contract, 1) sir gardner comes every day in morning he work around 1 hour and his pay is 2000 PM, 2) sweaper is also comes every day in morning and sweap the entire area of company premises his working hour is around 1 hour and his pay is 2500 PM, 3) part time SR. accountant is also comes every day for 2 hour his pay is 5000 PM, 4) Cs is not on month basis he is charge as per work like ROC filling etc, plzz clarify weather these all is to be treat as part time or supply of manpower..

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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06 January 2016 Consider 1 to 3 as part time employees as you pay monthly payment. No service tax applicable on them. 4 and 5 are professionals they have to pay service tax and claim it from you.

Querist : Anonymous

Querist : Anonymous (Querist)

06 January 2016 sir point 4 and 5, CA and CS not charging ST in their bill then company will pay ST under RCM