Service tax on consulting and manpower recruitment services requires registration, timely payment, quarterly returns and penalties for non-compliance. Service tax applies to services provided by Consulting Engineers and Manpower Recruitment Agencies, with the service-provider who bills being responsible for collection and registration. Collections must be deposited by the prescribed deadline using TR-6; provisional assessment may be sought where exact collections cannot be determined. Quarterly returns in Form ST-3 (and ST-3A where relevant) are required, invoices must show service tax separately, and interest and penalties apply for delayed payment, non-collection, inaccurate valuation or non-filing, with the Central Excise appellate framework applicable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on consulting and manpower recruitment services requires registration, timely payment, quarterly returns and penalties for non-compliance.
Service tax applies to services provided by Consulting Engineers and Manpower Recruitment Agencies, with the service-provider who bills being responsible for collection and registration. Collections must be deposited by the prescribed deadline using TR-6; provisional assessment may be sought where exact collections cannot be determined. Quarterly returns in Form ST-3 (and ST-3A where relevant) are required, invoices must show service tax separately, and interest and penalties apply for delayed payment, non-collection, inaccurate valuation or non-filing, with the Central Excise appellate framework applicable.
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