Is Service Tax Liable on Following Heads

[Paresh Virdikar]

Hello,

We are Registered Trust and we are tied up with YCMOU for Earn and learn Scheme. We deploy our student in various organization. The Organization Pays a monthly Stipend to us as agreed which is in turn paid to the Students, the other charges taken by us is (Educational charges which is Paid to University, Administrative charges and Indirect Cost which is Insurance, Canteen,Shoes, Apron).

My question is Service Tax Applicable for above thing and if yes then on what amount should we deduct the Service Tax and how much percent.

Sr.no	Particulars	Amount
1	Reimbursement of Stipend	7000
2	Educational Charges	1200
3	Administrative cost	1200
4	Indirect Cost	350
		9750

As per my Knowledge the ST should be on Administrative charges, if ST is not applicable on the other heads then do we have any notification on this.

Regards,

Paresh Virdikar

AI Summary

Service tax applicability on supplied manpower: recipient liable under reverse charge where recipient is a body corporate.
Services by the trust placing students and charging stipend, educational, administrative and indirect costs are taxable as gross consideration, and if the service recipient is a body corporate the tax is payable by the recipient under the Reverse Charge Mechanism.