Sir,
I am running a manpower supply at our place near Guntur of Andhra Pradesh. I am supplying manpower to Colleges, Research Stations and Agricultural Farms of Acharya N.G.Ranga Agricultural University. I am paying service tax of 12.36% regularly and filing returns.
As per the agreement during tenders, the university has agreed to pay total 12.36% percent.
As you have mentioned 25% and 75% the university has agreed to pay 100%.
Sir, shall I pay service tax for Agricultural labour, tractor driver and other employees working in Agricultural farm.
Kindly arrange to provide knowledge to me for the above queries.
Ravindranath
Manpower Supply Service Tax Query: Agricultural Exemption Unclear for Labor Supplied to Educational Institutions. An individual operating a manpower supply service in Andhra Pradesh inquired about the applicability of service tax on labor supplied to agricultural farms, colleges, and research stations. They currently pay a 12.36% service tax, as agreed with a university. A respondent clarified that agricultural services are exempt from service tax under the negative list, but another noted that since the labor is supplied to educational institutions rather than directly for agricultural production, the exemption may not apply. The consensus was that service tax is applicable if the labor is not exclusively for agricultural purposes. (AI Summary)
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