asim jana (accounts head) (205 Points)
18 September 2013Dear Sir,
As per notification No. 30/2012 & 45/2012 of service tax Act on security service, The service provider charge 25% on actual service tax and the balance 75% is payable by the service receiver. My question is that is there any provision that if the service provider is a private limited company then they charged full service tax in heir bill. and also no tax liability create in the sight of service receiver?
Regards,
Asim Jana
Sumit Pratap Singh
(Accounts Officer)
(48 Points)
Replied 18 September 2013
asim jana
(accounts head)
(205 Points)
Replied 19 September 2013
Dear Sumit Ji,
Tanks for your guideline. Pl. provide me the notification/circular or other ref no. for the same.
Regards,
Asim Jana
Prasad
(Sr. Manager)
(617 Points)
Replied 20 September 2013
It is the same notifications; quoted by you 30 & 45
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 20 September 2013
Under the notification no. 30/2012-ST, provided or agreed to be provided by way of supply of manpower for any purpose by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory. Recipient will liable to pay service tax on remaining 75% of the value If you received the services other than these service provider recipient will not liable to pay service tax under reverse charge system.
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