Notification -25/2012

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..... 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 = The service provided by you is manpower supply and the factory management is utilising the supplied manpower for upkeep of effluent treatment plant. T .....

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..... hus 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 the 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 .....

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..... 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 of 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 .....

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..... 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 both Sh.Ganeshan Kalyani, Sir and Sh.Rajagopalan Ranganathan, Sir - Reply By Ganeshan Kalyani - The Reply = Thanks Kasturi Sir for your appreciati .....

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..... on. - Notification -25/2012 - Query Started By: - pawan pant Dated:- 12-12-2015 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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