9911796707
TMI Blogservice tax all service % of Cenvat & PayX X X X Extracts X X X X X X X X Extracts X X X X ..... service tax all service % of Cenvat & Pay X X X X Extracts X X X X X X X X Extracts X X X X ..... ecipient % of Service tax payable Provider Recipient 1 Provided by person who is located in non-taxable territory and received by any person located in taxable territory (In case of foreign services and services from JandK) Any person Nil 100% 2 Works contract services by individual, HUF, firm or AOP Body corporate 50% 50% 3 Manpower supply for any purposes or securi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty services by individual, HUF, firm or AOP Body corporate 25% 75% 4 Renting of vehicle to any person who is not engaged in the similar line of business to carry passenger by individual, HUF, firm or AOP - With abatement - Without abatement Body corporate Nil (With Abatement) 60% (Without Abatement) 100% (With Abatement) 40% (Without Abatement) 5 Support service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by Government and Local Authority (excluding renting and 66D (a) (i) to (iii) Business Entity Nil 100% 6 Provided or agreed to be provided by a director of a company to the said company (w.e.f. 7 August 2012 vide Not. 45/2012) Body corporate Nil 100% 7 Individual advocate Business entity Nil 100% 8 Arbitral Tribunal Business entity Nil 100% 9 Sponsorship Body ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corporate or Partnership Firm
Nil
100%
10
GTA (Goods Transport Agency)
Company, P. Firm, Factory, Society, excise registered assessee
Nil
100%
11
Insurance agent to insurance companies
Insurance business
Nil
100% X X X X Extracts X X X X X X X X Extracts X X X X
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