service providing to trust

[Guest]

Res. Sir,

we are service provider as a individual of Man Power service now we are going to provide man power service to Trust ... so in this case at the end of month how much percentage we can charge .. should we pay service tax on 25% ass. value or full value (100)% ..

pls. guide us , in which way should we go?

regards,

Manan pandya

Cell: +919510018659

[Mahir S]

Sir,

In respect of manpower supply, reverse charge shall be applicable only when following two conditions are satisfied –

- Service receiver is a business entity registered as a body corporate, and service provider is any one of the following entities :-

– Individual, Hindu undivided family (HUF) Firm (including limited liability partnerships) Association of persons If both the above conditions are not satisfied, Service Tax shall be payable by the service provider in ordinary course.

Since you are providing service to a Trust who are not registered as body corporate, therefore you are liable to make payment of service tax on the total assessable value (100 %)

AI Summary

Reverse charge for manpower supply applies only if the receiver is a registered body corporate; otherwise supplier pays service tax. Reverse charge for manpower supply applies only when the receiver is a registered body corporate and the provider is an individual, HUF, firm (including LLP) or association of persons; if the trust is not a registered body corporate the supplier must pay service tax on the full assessable value.