Dear All,
I want to know that. if supply of manpower service to any government department.then what provision is applied regarding to reverse charge on such assessee. If such assessee is registered society.
2 Replies
Atul Kumar
(working employee)
(153 Points)
Replied 15 June 2013
I am not sure that Government Society come under Reverse charge but if you are making payment of Manpower supply to Individual HUF,firm, AOP, BOI then we need to deduct Service tax @ 9.27% and balance S. tax amount 3.09% will be deposited by the service Provider.
Nirav Worah
(CHARTERED ACCOUNTANT)
(396 Points)
Replied 16 June 2013
Reverse charge under manpower service is applicable if service is provided by 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,.
Government cannot be considered as businsess entity. Hence, in my view reverse charge under such cases should not be applicable
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