list of services on which 25 % & 75% is to be charged

[Asked by Guest]

Dear Sir,

I require a list which can mention on which services we have to pay 25 % of the ST and on which 75 % of  ST is to be paid.

We are pvt ltd manufacturing company at nagpur, recently We have received a bill from a manpower supply Company. In his bill he has charged us 12.36 % ST on the full amount i:e he has charges 1236 on rs 10000. now the problem is that if the manpower suppler has to pay 25 % of  ST ie 309 then how can he charged full ST of 12.36% on us. Now Our a/c dept is confussed whether to pay him full amount or shall deduct 75% of the ST amount from his total bill and pay him.

We have told the Manpower supplier about the changes in the ST from July but he is not listening and say he wil charge the full ST and no deduction should be made in his bill.

I kindly request you to suggest us or if possible send me a list in which it is clearly mentioned on which Service we have to pay 25 % and on which we have to pay 75%.

We are also have security at our premise and the security company charging us ST 12.36% on the total bill, in this case what will be the ratio of ST % that we have to pay.

Kindly guide us on the above matter.

Regards

Rohit R Rao

AI Summary

Reverse charge for manpower and security services: 25% payable by provider and 75% by recipient when conditions are met.
Reverse charge for manpower supply and security services allocates service tax in a 25% (provider) : 75% (recipient) ratio where the provider is an individual, HUF, partnership or association of persons located in the taxable territory and the recipient is a body corporate in the taxable territory; if the provider is a corporate entity the reverse charge sharing does not apply and the provider must pay the full service tax.