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TMI BlogReverse charge under supply of manpowerX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable 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. - Reply By SHIVKUMAR SHARMA - The Reply = No, It is not applicable on partnership firm if consttution of service provider is individual,proprietor,HUF or parttnership sit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uated 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 Receiver is to pay NIL (Under partial reverse Charge) Authority : Under "Direct charges"(Partial Reverse charge ,does not Operate) SHIVKUMAR SHARMA - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 oprovides 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 servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the nature of supply of manpower or security services are provided for any purpose by an individual, H.U.F. or partnership ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 only when the service recipient is a body corporate. This does not apply w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the service recipient is a partnership firm - Reply By MANDAVILLI RAMAKRISHNA - The Reply = not applicable to partnership firm - Reverse charge under supply of manpower - Query Started By: - NANDA H.L. Dated:- 17-8-2013 Service Tax - Got 5 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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