Deepak sharma (Learner) (1431 Points)
21 October 2015As per Notification 7/2015, w.e.f. 01/04/2015
An Individual (Provider) 0% liable to pay Service Tax if providing Manpower services to Pvt Ltd Entity (Receiver).
Q:- So, Is Service Provider need to show that Service amount in Service Tax Return ?? If yes where & how to show ?? pls help
Deepak Gupta
(CA Student)
(15922 Points)
Replied 21 October 2015
A10.3: No (since it is no longer partial reverse charge).
A11.1: Exemption notification = Yes.
A11.2: N.N. 007/2015-S.T., Sl. No. 1(ii)(B)(iii).
B1.1: Include manpower services provided in gross amount.
B1.9: Exempted service provided (amount of full reverse charge). Corresponding notification selected in A11.1.
B1.14: Net taxable value (balance amount, if any).
CAclubindia
