TaxTMI 
TaxTMI 
TaxTMI 
Colony maintenance Services in a factory
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....olony maintenance Services in a factory<br> Query (Issue) Started By: - Aitha RajyaLakshmi Dated:- 14-2-2017 Last Reply Date:- 15-2-2017 Service Tax<br>Got 6 Replies<br>Service Tax<br>How can the Colony maintenance Services in a Factory be classified? Currently we have classified as man power Supply and paying Service Tax on RCM basis though the Service provider is an SSP and credit Service Tax p....
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....aid is not eligible. It becomes cost to the Company. Reply By KASTURI SETHI: The Reply: Maintenance is a pure labour. RCM is not applicable in this activity. This cannot be classified under Manpower. It cannot be classified under the category of WCS also. It is classified under Other Than Negative List or erstwhile BAS. 100 % ST is to be paid by Service Provider. No benefit of RCM to SP and No b....
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....enefit of abatement. Reply By KASTURI SETHI: The Reply: In continuation of my reply, I further clarify that Manpower is supplied only when labour/Manpower is under the supervision and control of Service Receiver. If labour is under the control of Contractor, then this is under Other than negative list. Now it depends upon the terms and conditions of the agreement executed. If contractor is charg....
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....ing on the basis or work completed, it would not be under Manpower. So pl examine the contract carefully. You may post relevant conditions on forum Reply By Aitha RajyaLakshmi: The Reply: Thanq Sir, The Man power works under the control of the Company i.e., All the Statutory payments were done by the Company and the work will also be allotted by the Company. The contractor is solely responsibl....
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....e for providing Man power only. The billing by the Contractor is on Man days. Reply By Ganeshan Kalyani: The Reply: Since the control and supervision of the Labour is with the company the condition of the definition of supply of manpower is fulfilled and thus liable to service tax. If the provider of service is an individual then the company is liable to discharge service tax under reverse char....
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....ge. Thanks. Reply By KASTURI SETHI: The Reply: I support the views of Sh.Ganeshan Kalyani, an expert. Reply By Ganeshan Kalyani: The Reply: Thanks sir.<br> Discussion Forum - Knowledge Sharing ....