TaxTMI 
TaxTMI 
With respect to recent amendments to service tax laws, especially reverse charge mechanism in case of manpower supply, what will be the liability of the service recevier if the service provider's total turnover is less than 10 lakhs in the previous year i.e. there is no service tax liability from him
Reverse Charge
27 Aug 2012 
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Reverse charge: service recipient remains liable for service tax on manpower supply even if provider lacks tax liability.
Reverse charge liability for manpower supply services requires the service recipient to discharge service tax under the reverse charge mechanism regardless of the service provider's exemption from registration or tax on account of a turnover threshold; the recipient's obligation is independent of the provider's turnover-based threshold relief. (AI Summary)
Reverse charge liability for manpower supply services requires the service recipient to discharge service tax under the reverse charge mechanism regardless of the service provider's exemption from registration or tax on account of a turnover threshold; the recipient's obligation is independent of the provider's turnover-based threshold relief. (AI Summary)