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Service Tax for Man Power Supply, Service Tax

Issue Id: - 111832
Dated: 25-4-2017
By:- Pon Ramar
Service Tax for Man Power Supply

  • Contents


Am a Man Power Supplier for Tamilnadu Government departments. I have Annual Turnover of around ₹ 10,00,000 PA. Who will pay the Service Tax? Me(SP) or Tamilnadu Government(SR)?

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Posts / Replies

Showing Replies 1 to 15 of 16 Records

1 Dated: 25-4-2017

You will pay ST because Service Receiver is not a business entity body corporate.

Secondly please ensure that you are actually Man Power Supply Agency as per erstwhile definition under Section 65(105)(K) of the Finance Act.

2 Dated: 25-4-2017
By:- Ganeshan Kalyani

I agree with the views of Sri Kasturi Sir. Further the service is not enumerated in exemption notification.

3 Dated: 26-4-2017
By:- Himansu Sha

Also the small scale exemption to be considered

4 Dated: 26-4-2017
By:- Pon Ramar

Am Supplying Man Power for Madurai Corporation and Milk Producers Cooperative society. Should i pay Service tax? If i should how much should i pay?

5 Dated: 26-4-2017

Both are not body corporates. Hence 100% liability of ST on you.

6 Dated: 26-4-2017
By:- Pon Ramar


But the Government pays only limited wages for the employees. Still should the Service provider pay 100% Service tax?

7 Dated: 26-4-2017

No link with limited wages of employees. There is no doubt that liability of ST is cast on you.

8 Dated: 26-4-2017
By:- Pon Ramar


Till 2012 the service provider should pay 25% and service Receiver should pay 75%. After that according to Reverse charge Service receiver should pay 100%. When did it become 100% for Service provider?

9 Dated: 26-4-2017

RCM is applicable only when Service Provider is Individual/Partnership/HUF/Proprietorship firm etc. and Service Receiver is business entity registered as Body Corporate. Even now 100% (w.e.f 1.4.15) ST is to be paid by SR if receiver body corporate. In your case SR is not body corporate so 100% liability on SP w.e.f. 1.4.15. Had you provided manpower to Ltd. Company, BSNL etc. they would have to pay 100% ST and NOT you.

You are required to pay ST because you are not eligible for the facility of RCM.

10 Dated: 26-4-2017
By:- Pon Ramar

Am an Individual Labour Contractor (SP) providing Man Power Supply for all Government departments (SR). In such case who should pay the Service tax?

11 Dated: 26-4-2017

As already explained, Govt. department is not body corporate, so liability is on individual labour contractor.

12 Dated: 26-4-2017
By:- Gorantla Bhaskar Rao

Dear sir,

As you are providing service to non-body corporates, RCM is not applicable and you being the service provider are liable to pay 100% Servcie tax on the taxable value of services. The views expressed by the experts are absolutely correct and you have to follow accordingly.

13 Dated: 26-4-2017

Best option is to treat the gross receipts as cum-tax as provided under Section 67 (2) of the Finance Act. Govt. would not pay or reimburse the amount of ST to be borne by you. There is no other any sort of relief in terms of ST law.

14 Dated: 27-4-2017

For a query lengthy discussions are going on giving a clear picture. Superb.

15 Dated: 6-5-2017
By:- Rakesh Chitkara

Nowhere in the world, experts reveal all. They disclose only barely sufficient for the client yo visit office of expert, pay the fee and get comprehensive advise. Querist here have got full knowledge absolutely FREE. Compliments to experts from me.


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