9911796707
TMI BlogService Tax ratio for manpower supplyX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, I am running a manpower supply at our place near Guntur of Andhra Pradesh. I am supplying manpower to Colleges, Research Stations and Agricultural Farms of Acharya N.G.Ranga Agricultural University. I am paying service 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% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 services which are not liable to Service Tax (a) Services by Government or a local authority excluding the following service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 outside the precincts of a port or an airport; iii.transport of goods or passengers; or iv.support services, othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 - i.agricultural operations directly relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 and such like operations which do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.Mukund The referred notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 stated activity is ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted. - 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 manpower supply. - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax ratio for manpower supply - Query Started By: - Ravindranath Inala Dated:- 27-3-2015 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
