Respected Forum,
I am a SEZ Unit availed services of Manpower Recruitment. Service Provider is not having Service Tax Registration, hence not charged any service tax on the amount of Bill. No formality of A-1 and A-2 has been done. This service comes under Reverse Charge Mechanism.
My query:-
1. Whether I am liable to pay Service Tax on the amount of Bill?
2. If yes, should i pay with interest?
3. Being SEZ unit, can i get refund of this amount? if yes, please let me know the procedure.
SEZ Unit Must Verify Service Type for Tax Liability; Possible Refund Under Notification 12-2013 and Form A2 A SEZ unit inquired about its liability for service tax under the Reverse Charge Mechanism for manpower recruitment services, as the service provider lacked service tax registration. Responses indicated that the unit should pay the service tax with interest due to the lapse, but it may be eligible for a refund if the service is approved for SEZ operations per Notification 12-2013 and listed in Form A2. It was also noted that recruitment services are not liable under RCM, only manpower supply is. The unit was advised to verify the service type and proceed accordingly. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
