I am (Say A) providing Labour service to some other person (say B) and he add some other charges in their invoice & provide service to Company( KPS Ltd).
Note .I (sayA) provides Labour service occasionally i.e.4-5 time in year. I don’t have Service Tax No. my Turnover is less than 9 lakh.
Now My(Say A) query is…
1.This service may fall under Supply of Manpower for any purpose/reason. ?
2.Partial Reverse charge mechanism will be applicable.
3.Whether Service Tax Registration compulsory in my Case? If Yes there is no fixed Place of business then how can apply for S.T. No.?
Pl advise
Clarification on Service Tax Liability: No Registration Needed for A Due to Turnover Below 10 Lakh, Reverse Charge Applies if B Controls Manpower. A service provider (A) occasionally offers labor services to another party (B), who then provides services to a company (KPS Ltd). A's turnover is below 9 lakh, and they lack a Service Tax Number. A queries whether their service falls under manpower supply, if partial reverse charge applies, and if registration is necessary. The reply clarifies that if manpower is not under B's control, it isn't manpower supply. Since A's turnover is under 10 lakh, they aren't liable for service tax or registration. If B controls the manpower, B must pay service tax under reverse charge. (AI Summary)
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