ST Category

[Guest]

which category applicable for deployment of driver

[PAWAN KUMAR]

Dear Sir,

Deputing an driver or providing an driver can be covered under the category of manpower recruitment or supply agency service.

[Mahir S]

If provided by any agency then it shall fall under manpower supply service, as explained above.

[YAGAY andSUN]

Dear Mangesh,

Such activities would fall under Manpower Supply category, which is taxable category and if you do not fall under the PVT. Ltd or Limited company then, you would have to charge the service tax while raising bills within 30 days from the providing of taxable service on the 25% of the value of such bill. The service recipient would have to pay the service tax on the 75% of the value of such bill under Partial Reverse Charge Mechanism vide Notification No. 30/2012-ST.

Regards,

SameerMalhotra- Consultant

YAGAY and SUN

Management, Business and Indirect Tax Consultants

AI Summary

Driver Deployment Service Tax: Manpower Supply Category; Partial Reverse Charge Applies, Notification No. 30/2012-ST. A query was raised regarding the applicable service tax category for deploying a driver. Three responses were provided, indicating that such services fall under the category of manpower recruitment or supply agency service. If the service is provided by an agency, it is categorized as manpower supply service. For non-corporate entities, service tax must be charged on 25% of the bill value, with the recipient paying tax on the remaining 75% under the Partial Reverse Charge Mechanism, as per Notification No. 30/2012-ST.