Service tax

CA sanjeev goyal (senior excutive) (100 Points)

08 July 2012  

 

DERA FRIENDS,PLS RESLOVE THIS QUERY
With reference to the Service Tax  notification 30/2012(which can be viewed on https:\\www.servicetax.gov.in/st-notfns-home) i want you expert opeinion or explanation.
whether if the service provider is BODY CORPORATE (Pvt Ltd Co.) and receiver is 1) Individual and 2)b Body Corporate ,then this amendment will be applicable or not? Such Body Corporate who is Service providing will liable to make the Payment of Service Tax 25% only or not?
Please ans the Query as soon as possible. 
 
Regards 
Manish Saxena
            9310980862      

3. Three services are being prescribed under notification no. 15/2012-ST in respect of which both service provider and service recipient will be considered as person liable to pay the service tax on the basis of a fixed percentage. This amendment will be applicable only where the service provider is an individual/firm/LLP and the recipient is the body corporate. The services and portion of service tax payable by provider and recipient of services are as follows:-

S. no.

Descripttion of Service

Service Recipient

Service Provider

1

Hiring of motor vehicle for passengers –

++ with abatement

++ without abatement

100%

40%

NIL

60%

2

Supply of man power

75%

25%

3

Works contract

50%

50%