Service Tax Reverse Charge w.e.f. 01.10.2014

SERVICE TAX REVERSE CHARGE CHART (NORMAL RATE 12.36%) w.e.f 01.10.2014 

For the services: Goods Transport by Road,Sponsorship, Advocate, Directors,

Government Support Service, Hiring Cars, Manpower incl. security, Works contracts.


SERVICE DETAILS SR SP-NON-CO SP-COMPANY
Goods Transport by Road Up to Rs.750 per carriage, Rs.1500 per goods carriage exempted and 75% abatement available 3.090%
Sponsorship 12.36%
Advocate ` 12.36%
Directors Sitting fee etc 12.36%
Govt support Serv CISF, police etc 12.36%
Hiring cars : if cenvat not availed by service provider 4.944%
if cenvat not availed by service provider (SP-Company) 4.944%
if cenvat is availed by service provider 6.180% 6.180%
if cenvat is availed by service provider(SP-Company) 12.36%
Manpower incl. Security: SR-75%, SP-25% 9.270% 3.090%
If SP is a company 12.36%
Works contract- where material value can be seggregated SR-50%, SP-50% 6.180% 6.180%
If SP is a company 12.36%
Works contract- Valuation Rule-70 % SR-50%, SP-50% 4.326% 4.326%
If SP is a company 8.652%
SR- SERVICE RECEIPENT Non-Co: Other than Company
SP-SERVICE PROVIDER


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