TaxTMI 
TaxTMI 
TaxTMI 
Reverse charge under supply of manpower
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....everse charge under supply of manpower<br> Query (Issue) Started By: - NANDA H.L. Dated:- 17-8-2013 Last Reply Date:- 7-9-2013 Service Tax<br>Got 5 Replies<br>Service Tax<br>We are having 2 firms with different name. Both firms registered under Central Excise. One unit is private limited & other unit is Partership firm. My quiery, under Service Tax Reverse Charge in respect of services provided o....
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....r agreed to be provided by way of supply of manpower for any purpose or security services, 25% of service tax payable by the person providing service & 75% of service tax payable by the person receiving the service. As this applicable to partnership firm? Reply By Pradeep Khatri: The Reply: Yes, it is applicable on Partnership firm if the service provided by LLP, HUF, Partnership firm etc. Repl....
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....y By SHIVKUMAR SHARMA: The Reply: No, It is not applicable on partnership firm if consttution of service provider is individual,proprietor,HUF or parttnership situated in taxable territory & if service receiver is also individual,proprietor,HUF or partnership situated in taxable territory.Service provider have to pay 12.36% of ST on the Gross amount of service charges.(Direct Charges)& service Re....
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....ceiver is to pay NIL (Under partial reverse Charge) Authority : Under "Direct charges"(Partial Reverse charge ,does not Operate) SHIVKUMAR SHARMA Reply By Shiv Bansal: The Reply: In case your partnership firm is service provider then:- a) If it provides services to a body corporate then you have to pay 25% and 75% shall be paid by the body corporate , the receiver of the service. b) If it op....
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....rovides service to an entity other than a body corporate then you have to pay full 12.36% service tax. On the other side if you are the service receiver, then the entity providing the service shall charge full amount of 12.36% in the bill raised on your partnership firm Thanks Shiv Bansal Reply By RAJAGOPALAN BALACHANDRAN: The Reply: Under joint charge mechanism , When taxable services in th....
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....e nature of supply of manpower or security services are provided for any purpose by an individual, H.U.F. or partnership firm whether registered or not located in a taxable territory to a business entity registered as Body Corporate in a taxable territory the tax liability shall be shared by the service provider and service recipient at 25% and 75% respectively This joint charge mechanism applies....
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.... only when the service recipient is a body corporate. This does not apply when the service recipient is a partnership firm Reply By MANDAVILLI RAMAKRISHNA: The Reply: not applicable to partnership firm<br> Discussion Forum - Knowledge Sharing ....