Service tax on consulting engineers and manpower recruitment services requires collection, registration, valuation and staged payment procedures. Service tax applies to manpower recruitment agencies and consulting engineers; taxable value is the gross amount charged to the client for recruitment or consultancy services, excluding reimbursed actual expenses supported by documentary evidence. The billing agency or consulting engineer who raises the bill is responsible for collecting and remitting tax, which must be paid on receipts at each stage by the 15th of the succeeding month. Registration, quarterly returns, payment in prescribed bank branches, provisional assessment, and assessment and appellate procedures under Central Excise law apply; overseas consulting services paid in convertible foreign exchange are exempt.
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 engineers and manpower recruitment services requires collection, registration, valuation and staged payment procedures.
Service tax applies to manpower recruitment agencies and consulting engineers; taxable value is the gross amount charged to the client for recruitment or consultancy services, excluding reimbursed actual expenses supported by documentary evidence. The billing agency or consulting engineer who raises the bill is responsible for collecting and remitting tax, which must be paid on receipts at each stage by the 15th of the succeeding month. Registration, quarterly returns, payment in prescribed bank branches, provisional assessment, and assessment and appellate procedures under Central Excise law apply; overseas consulting services paid in convertible foreign exchange are exempt.
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