Service Tax under which Category ?

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..... Service Tax under which Category ?
Query (Issue) Started By: - paresh ayadi Dated:- 3-5-2016 Last Reply Date:- 4-5-2016 Service Tax
Got 7 Replies
Service Tax
Sir, We have given contract for removing garbage and other unused material to one party from our premises In his invoice he has mentioned Tractor charges and labour charges on day and qty basis. The service fall under which ca .....

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..... tegory... Reply By Rajagopalan Ranganathan: The Reply: Sir, Tractors are provided under supply of tangible goods service and supply of labour will fall under man power supply service. Reply By Ganeshan Kalyani: The Reply: Manpower is covered under reverse charge subject to conditions. Thanks. Reply By KASTURI SETHI: The Reply: Dear Sh.Paresh Ayadi, In your situation, manpower has not been .....

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..... supplied because labour remained under the supervision and control of contractor. Contractor is liable to pay ST under the category of "Other Than Negative List." This is as per the definition of 'Manpower Recruitment or Supply Agency Services' under erstwhile Section 65(105)(K) Accounting Code 00440060. NO RCM. Regarding the tractor charges, these fall under the erstwhile cate .....

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..... gory of 'Right To Use Of Tangible Goods' under Section 65(105)(zzzzj). Accounting Code No.00440445.At present this is also covered under "Other Than Negative List" No RCM In both services SP is liable to pay ST and perform all legal formalities. Reply By Ganeshan Kalyani: The Reply: Sir the contract given by querist is for removing garbage and other unused material. May it fal .....

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..... l under cleaning service and taxed accordingly. This also need to be taken care Thanks. Reply By KASTURI SETHI: The Reply: Yes Sir. Even then it will be under the category of "Other Than Negative List" but not under Manpower Supply. Accounting Code will be changed accordingly. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Since both services, namely, Cleaning Services .....

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..... ' and 'Right to Use of Tangible Goods' are not under RCM, the assessee would be eligible for threshold exemption limit of Rs.Ten Lakhs (combined). Reply By Ganeshan Kalyani: The Reply: Obviously Sir. But we do not know the turnover of the querist. Hence querist has to check and take a call. Thanks.
Discussion Forum - Knowledge Sharing .....

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