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TMI Blogapplicability of service tax on manpower outsourcing to municipal corporationX X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of service tax on manpower outsourcing to municipal corporation X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 - Service Tax exempts the following taxable services from the whole of the service tax leviable under section 66B of the said Act, Service provided to Govt,a local authority or a govt authority by way of carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health,sanitation conservancy,solid waste management . kind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly clarify whether municipality is exempted from service tax for engaging the labour through man power agency. urs sincerely chakravarthy. Reply By bhart b sharma: The Reply: the 'Manpower REcruitment or Supply Agency's Services' falling under Section 65(105)(k) of Finance Act, 1994 do not provide any exemption of this sort. besides, notif 25/12-ST dated 20.06.2012 does not contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any such exemption. as per my knowledge, contract labour employed by various government departments through a contractor are paying service tax. payment by govt. department is made after deducting service tax. Reply By Manoj Agarwal: The Reply: Dear Sir, You are correct and the exemption referred by you is covered as per Entry 25(a) of Mega Exemption Notification No. 25/2012-ST, if the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons are satisfied. So, depending on the terms of the contract and your status as 'local authority', your service provider can avail 100% exemption.
Regards,
Manoj Agarwal, Service Tax Consultant
[email protected] +91-9937041788 X X X X Extracts X X X X X X X X Extracts X X X X
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