Notification -25/2012

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Notification -25/2012
Query (Issue) Started By: - pawan pant Dated:- 12-12-2015 Last Reply Date:- 15-1-2016 Service Tax
Got 4 Replies
Service Tax
I would like to know that whether manpower services provided by the contractor in respect of maintenance of Effluent Treatment Plant at factory is exempt from service tax under reverse charge mechanism ? Reply By Ganeshan Kalyani: The Reply .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : The service provided by you is manpower supply and the factory management is utilising the supplied manpower for upkeep of effluent treatment plant. Thus supply of manpower service provided by you is not exempt from tax. However the service provided by a common effluent treatment plant operator for treatment of effluent is exempt from service tax from 01.04.2015.Thus you are not covered under th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e said exemption. Reply By Rajagopalan Ranganathan: The Reply: Sir, Sl. No. 43 of Notification No. 25/2012-ST dated 20.6.2012 as amended (with effect from 1.7.2012) states that "Services by operator of Common Effluent Treatment Plant by way of treatment of effluent" is exempted. This means treating effluents is exempted service. However man power services which utilised for treatment o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f effluents is not exempted from service tax. In my opinion any service provided to execute an exempted service is not exempted from service tax unless it is specifically provided by exemption Notification. Reply By KASTURI SETHI: The Reply: I endorse views of both experts. Well interpreted and accurately conveyed the essence/message of 'Manpower Supply' and Notification No.25/12-ST by b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oth Sh.Ganeshan Kalyani, Sir and Sh.Rajagopalan Ranganathan, Sir Reply By Ganeshan Kalyani: The Reply: Thanks Kasturi Sir for your appreciation.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X