ST-3 sl. no. A10.4, A10.6, A11.1 & A11.2, Service Tax

[NARAYAN SAHU]

Dear Sir,

I am working in a manufacturing company. We are receiving service from Manpower recruitment/supply agency. What we have to mention in ST-3 Return Sl. no. A10.4, A10.6, A11.1 & A11.2. What notification & sl no should be mentioned ?

Further in respect of "Transport of goods by road/good transport agency service" what we have to mention in those sl nos.

Please advice.

Posts / Replies

[KASTURI SETHI]

In both services 100% liability is cast on service receiver, so column no. A 10.2 is to be ticked for both services. Hence columns no. A 10.4 and A 10.6 become not applicable. ( Just for reference in Manpower 100% liability w.e.f. 1.4.15 Notf.7/15-ST dated 1.3.15 effective from 1.4.15).

For Manpower A.11.1 N A 11.2 becomes not applicable

For GTA A 11.1 Y Notification No.26/12 ST dated 20.6.2012 and 8/15-ST dated 1.3.15