full reverse charge mechanism

[Felix Gnanaraj.S]

Sir,

I need a clarification regarding Reverse Charge Mechanism, if I m a service receiver what's the procedure to be follow?

shall I provide full amount of ST 12.36% to the registered service provider in case of man power supply?

reply me

AI Summary

Reverse Charge Mechanism Update: Service Recipient Now Pays 100% Tax for Manpower Supply Services Effective April 2015. A discussion forum addresses the reverse charge mechanism under service tax for manpower supply services. Initially, a service recipient had to pay 75% of the service tax, while the provider paid 25%. From April 1, 2015, the full reverse charge mechanism requires the service recipient to pay 100% of the service tax. This applies to services provided by individuals, HUFs, or partnership firms to corporate bodies. The service provider cannot claim any service tax, and the recipient must pay the full amount through a GAR-7 Challan. There is no change for partnerships or proprietary concerns.