Service receiver - manpower supply- reg

[venkat eswaran]

Dear Sirs/ Madam,

We are mfg industry and we get contract labours thro' manpower supply agencies on monthly pmt basis.

Our Excise audiotrs told for manpower agency only 25% service tax to be chrgd by Manpower supply agency, balance 75% service tax is to be paid only service receiver [by us] and can take cenvat credit.  We have already registered for ST for GTA  paying onbehalf of transporter.

my question is [1] whether we have to amend ST certificate for Manpower supply to be added in service list

[2] while paying monthly ST we have to pay separately for GTA and Manpower supply[ separate challans]

[3] Whether we have to file ST-3 return separately for GTA and manpower supply

kindly provide ur valuable suggestions

Venkat

[dipsang vadhel]

1. Yes.You need to register for Manpower supply Service by getting your ST registration amended.

2. while paying monthly ST, you have to pay separately for GTA and Manpower supply by selecting appropriate accounting codes assigned to these services. To my mind, for all payments up to 6 accounting code can be made through one challan. It is not necessary to genertae separate challan for each accounting code.

3. Kindly note that ST-3 return is single for all services for a particular registration (place of businesss). Yes,you need to enter list of all such service in ST-3 return and fill separately data for each such service.

AI Summary

Service tax registration: add manpower-supply; pay via service-specific accounting codes and file a single consolidated return. Manpower-supply procured by a manufacturer requires amendment of the service tax registration to include Manpower Supply Service. Monthly tax payments must be made using appropriate accounting codes for each service; a single challan can cover multiple codes, so separate challans for each service are unnecessary. The ST-3 is a single return per registration and must list and report each service separately. These steps permit the receiver to discharge service tax liability and take Cenvat credit in accordance with applicable procedures.