Manpower recruitment agency

[gunda ashok kumar]

The service provider has not charged the service tax and not raised the bills for providing of man power recruitment and he has received the gross receipts from the various clients during the year.Whether the service provider should pay the service tax to the Government

for providing of service.Please clarify

ashok kumar g cell no. 9989292717

[Brijesh Verma]

Definitely,if he has crossed the Threshold Limit, he has to raise invoice and pay tax !!!

AI Summary

Service tax liability for manpower recruitment requires invoicing and payment where threshold limit is exceeded. Provision of manpower recruitment services attracts service tax where the supplier's receipts exceed the statutory Threshold Limit; in that case the supplier must issue proper invoices and discharge the invoicing and tax payment obligation to the Government.