CA Abhishek Singh (practice) (2106 Points)
07 April 2016one of my client is providing both manpower supply and works contract service.
As per my knowledge for manpower supply service wef 1.4.2015 entire service tax liability shall be paid by the service receiver and nothing by service provider.
Just want to know views of the experts whether i am correct or not ??
Shubham Singhal
(Student- ICAI)
(175 Points)
Replied 07 April 2016
Please refer to,
/forum/analysis-of-reverse-charge-mechanism-for-manpower-supply-services-or-security-services-328869.asp
It is in some case that the 100% ST liability will be paid by Service receiver.
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 08 April 2016
Pl read good article. There are various aspects like status fo service provider and service receiver etc..
Niraj Kumar Sinha
(Sr. Officer, SPSIL)
(648 Points)
Replied 08 April 2016
If your client is Corporate and service receiver is Individual or HUF then, your client have to pay the service tax. If your client is Individual or HUF and service receiver is corporate then receiver will pay the service tax. If both are corporate, then your client will have to pay the service tax.
Lvrao
(Manager (F&A))
(34 Points)
Replied 09 April 2016
According to service tax act, we have to pay 100% service tax on supply of man power, in case your client involved in works contracts, deduct all material portion from the bill and pay service tax on the particular amount.
per example:
Your bill may be Rs. 10,00,000
Less: Materials Rs. 6,00,000
100% ST payable on Rs. 4,00,000
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