Is a service provided eligible to avail input of security charge`s ST? or Service provider has to pay ST , as a receiver, under RCM like GTA?
1 Replies
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177896 Points)
Replied 30 October 2016
Service tax on supply of manpower service is payable by recipient of service under Reverse Charge Mechanism if the following conditions are satisfied:
1. Service provider is any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory;
2. Service receiver is a business entity registered as a body corporate located in the taxable territory;
3. Supply of manpower to work under superintendence or control of principal employer.
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