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

Clarification on Service Tax: Registration Needed for Manpower Supply; Single Challan and ST-3 Return Suffice for All Services. A manufacturing industry receives contract labor through manpower supply agencies and seeks clarification on service tax obligations. Their excise auditors indicated that the manpower supply agency charges 25% of the service tax, while the remaining 75% is paid by the service receiver, who can claim CENVAT credit. The queries include whether to amend the service tax certificate to include manpower supply, if separate challans are needed for paying service tax on Goods Transport Agency (GTA) and manpower supply, and if separate ST-3 returns are required. The response clarifies that registration for manpower supply is necessary, separate payments can be made through one challan, and a single ST-3 return is filed for all services.