labour supply contract valuations for service tax

[KESHAVA MURTHY S]

•   Service tax exemptions for Manpower supply contracts
  
•   value of service tax
•   whether service tax on Gross amount ? if so latest notification on this ?
  
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[NANDKUMAR SAGWEKAR]

In case of labour contractor value for the purpose of service tax is gross amount charged to the service receiver , no specific abatement or exemptions has been provided .

Thanks

ANAND M SHEMBEKAR

CELL 9421187122

 

 

[Brijesh Verma]

Law applicable to Labour contractor is:

• Tax under relevant category is applicable
• no specific abatement
• Notification 12/2003 can be used.
• Input Credit can be taken if he uses some Input Services

AI Summary

Service tax valuation for labour supply contracts on gross amount charged; no abatement, input credit may apply. Valuation of labour supply contracts for service tax is on the gross amount charged to the service recipient; no specific abatement or exemption is provided. Tax applies under the relevant service category for labour contractors, and the contractor may claim input credit for eligible input services where applicable.