https://www.taxtmi.com/forum/issue?id=108849 Human resource deployment and management services are classed as Management or Business Consultant's Service; the service provider is liable to collect and deposit service tax. A small service exemption is available if turnover remains under the statutory threshold and a declaration is filed with the Range Officer; exceeding the threshold triggers liability in the next year. Taxable value is the gross amount charged for the service, so service tax applies to the total billed amount including service charges. Reverse charge applicability depends on the provider's status; for a private limited company the provider generally charges and deposits the tax. en-us Sat, 04 Jul 2015 13:06:09 +0530 Thu, 23 Jan 2025 15:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108849 Human resource deployment and management services are classed as Management or Business Consultant's Service; the service provider is liable to collect and deposit service tax. A small service exemption is available if turnover remains under the statutory threshold and a declaration is filed with the Range Officer; exceeding the threshold triggers liability in the next year. Taxable value is the gross amount charged for the service, so service tax applies to the total billed amount including service charges. Reverse charge applicability depends on the provider's status; for a private limited company the provider generally charges and deposits the tax. Discussion-Forum Service Tax Sat, 04 Jul 2015 13:06:09 +0530 https://www.taxtmi.com/forum/issue?id=108849