TaxTMI 
TaxTMI 
if my labour supplier not charged st 25% as he has no st registration then it is compulsory for me to pay 75% as i am also not registered under st
labour contract
16 Oct 2014 
2 Replies 
1171 Views Asked by
Reverse charge liability on manpower supply may fall on the service receiver when statutory conditions for reverse charge are met.
Dispute concerns applicability of reverse charge on manpower supply: one view states the receiver must pay tax under reverse charge even if the supplier does not charge or is unregistered and can later take CENVAT credit; an alternative view states reverse charge applies only when the receiver is a body corporate and the provider is an individual, HUF, firm (including LLP), or association of persons, otherwise the provider must pay tax. (AI Summary)
Dispute concerns applicability of reverse charge on manpower supply: one view states the receiver must pay tax under reverse charge even if the supplier does not charge or is unregistered and can later take CENVAT credit; an alternative view states reverse charge applies only when the receiver is a body corporate and the provider is an individual, HUF, firm (including LLP), or association of persons, otherwise the provider must pay tax. (AI Summary)