https://www.taxtmi.com/forum/issue?id=111832 Supply of manpower to non body corporate government departments and cooperative societies places Service Tax liability on the service provider; the Reverse Charge Mechanism applies only when the receiver is a body corporate. Small scale exemption should be considered, but limited wages paid by the government do not alter tax incidence. Practically, suppliers may treat gross receipts as cum tax under Section 67(2); receivers are not obliged to reimburse the supplier for service tax paid. en-us Tue, 25 Apr 2017 21:26:41 +0530 Thu, 23 Jan 2025 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111832 Supply of manpower to non body corporate government departments and cooperative societies places Service Tax liability on the service provider; the Reverse Charge Mechanism applies only when the receiver is a body corporate. Small scale exemption should be considered, but limited wages paid by the government do not alter tax incidence. Practically, suppliers may treat gross receipts as cum tax under Section 67(2); receivers are not obliged to reimburse the supplier for service tax paid. Discussion-Forum Service Tax Tue, 25 Apr 2017 21:26:41 +0530 https://www.taxtmi.com/forum/issue?id=111832