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Service tax on Stiend for Appentices / Trainee

Service Tax - Started By: - RAJENDRA KHOMNE - Dated:- 10-2-2016 Last Replied Date:- 12-2-2016 - Sir,We are manufacturing of Automobiles components. We are receiving Manpower Supply service from various agencies including from Two service provider are raising bills for reimbursement of Apprentice/Trainee Stipend and we are paying consultancy charges to them including amount. We are paying stipend amount to Two service provider. According to Apprentices Act,1961, Section 17 & 18, every apprent .....

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providers distribute the same amount to these apprentice candidate without receiving any profit or margin. Pl guide, Is service tax applicable for Apprentice/Trainee Stipend? (Pl explain with rule)Thanks,R. M. Khomne - Reply By Rajagopalan Ranganathan - The Reply = Sir, In my opinion Finance Act, 1994 does not distinguish between normal labourer/worker and apprentice/trainee. Both are covered by manpower supply service. Therefore you have to pay service under reverse charge mechanism. Finance A .....

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