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TMI BlogService Tax ratio for manpower supplyX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax ratio for manpower supply X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax of 12.36% regularly and filing returns. As per the agreement during tenders, the university has agreed to pay total 12.36% percent. As you have mentioned 25% and 75% the university has agreed to pay 100%. Sir, shall I pay service tax for Agricultural labour, tractor driver and other employees working in Agricultural farm. Kindly arrange to provide knowledge to me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the above queries. Ravindranath Reply By MUKUND THAKKAR: The Reply: Sir, shall I pay service tax for Agricultural labour, tractor driver and other employees working in Agricultural farm. No need to pay service tax , all service pertaining to agriculture covered under negative list. please refer the following details which has self explanatory Clause under Section 66D Description of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices which are not liable to Service Tax (a) Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere - i.services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government; ii.services in relation to an aircraft or a vessel, inside or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utside the precincts of a port or an airport; iii.transport of goods or passengers; or iv.support services, other than services covered under clauses (i) to (iii) above, provided to business entities; (b) Services by the Reserve Bank of India (c) Services by a foreign diplomatic mission located in India (d) Services relating to agriculture or agricultural produce by way of - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing; ii.supply of farm labour; iii.processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; iv.renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; v.loading, unloading, packing, storage or warehousing of agricultural produce; Reply By Vinayak Hegde: The Reply: Dear Mr.Mukun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d The referred notification is exempts only if farm labour supplied for the purpose of Agriculture production. But here incase of Mr. Ravindranath, he has supplied his labour to a college, Research Station and an University. University or the college's purpose is not to produce any agriculture products but to educate the students or to the research and development. I am not sure whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated activity is exempted. Reply By Naveed S: The Reply: Mr Ravindranath, Both the above replies are correct from their respective viewpoints. However, if manpower are supplied and billed to a University for education purpose and no bifurcation of contract is made for supply of labour exclusively for college/research and farm labourers, then you are liable to pay service tax on total manpowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r supply. X X X X Extracts X X X X X X X X Extracts X X X X
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