Reverse charge mechanism

Entry in his books-

Service tax(Reverse charge) A/c Dr(where ST Rev chg is to be grouped under Duties & Taxes-Current liab.

    To Bank A/c  

Exps(Service charge) Dr.

 To Service Tax(Reverse Charge)

Conclusion-Such Reverse charge is to be booked as exps and eligible for deduction.

For Example Man Power Supply (Other Party Individual)

First Entry

Expenses A/c Dr   1000

ST Credit A/c  Dr      124

            To ST Payable A/c  93

            To TDS Payable A/c (194C) 22

            To Creditors for Expenses A/c  1009

Second Entry

ST Payable A/c  Dr  93

TDS Payable A/c Dr  22

           To Bank A/c                115

Can any one help me for reverse charge where and how to show in service tax return ST3? and also on what amount TDS wolud be applicable... on TOTAL SERVICE tax payable or on SERVICE tax payable by the provider only...???

I have qyueries related to reverse charge mechanism on works contract :

1) If a vendor is providong stationery to an organisation say ABC. Now the said vendor is printing letter heads, pens etc for the organisation on which he prints the brand name of the said organisation i.e he is specially doing something for the organisation rather then only providing stationery. So now as per new amendment on reverse charge mechanism does this vendor fall under works contract service provider? AND also if such vendor is levying only VAT before 1st July, 2012 on his invoices, now will he levy service tax?

Yea. I missed to show TDS even on ST Credit.

But if the vendor is using his own material i.e organisation is not providing any material to him then will be treated as manufacturer rather then service provider ?

It means vendor who is specifically printing the brand name for the oraganisation on letter head or pen will fall under works contract and reverse charge mechanism will be applicable on him? i.e he will levy 50% of 12.36% as Service Tax on evrey invoice raised from his end?

We registered under WCT my doubt regarding Reverse tax charge is

1.Service receiver can adjust ST liability under reverse charge mechanism  against  input tax  Credit  or acutal payment is required ?

2.Suppose particular month ST laibility is Rs.100/- under reverse charge method for SR,  same month he can calim credit of the same. If yes there is no outflow of fund

1. You can not adjust the Input credit. You need to pay in cash.

2. You can claim in the same month. The restriction is only about the payment as said in above point but not about the credit.

I have one more query related to manpower service. Like for an example if vendor provides well trained manpower to handle dogs for security in some organisation, then will this vendor fall under manpower service or the service from said vendor will be treated as proffesional service? Since the vendor is providing  well trained manpower who are proffessionally well trained to handle dogs, can this service be treated as proffessional service?