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.
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 |