ST Category, Service Tax

[Mangesh khedkar]

which category applicable for deployment of driver

Posts / Replies

[PAWAN KUMAR]

Dear Sir,

Deputing an driver or providing an driver can be covered under the category of manpower recruitment or supply agency service.

[Naveed S]

If provided by any agency then it shall fall under manpower supply service, as explained above.

[Pradeep Khatri]

Dear Mangesh,

Such activities would fall under Manpower Supply category, which is taxable category and if you do not fall under the PVT. Ltd or Limited company then, you would have to charge the service tax while raising bills within 30 days from the providing of taxable service on the 25% of the value of such bill. The service recipient would have to pay the service tax on the 75% of the value of such bill under Partial Reverse Charge Mechanism vide Notification No. 30/2012-ST.

Regards,

Sameer Malhotra- Consultant

YAGAY and SUN

Management, Business and Indirect Tax Consultants