Service Tax Reverse Charge w.e.f. 01.10.2014

0
72
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.


SERVICEDETAILSSRSP-NON-COSP-COMPANY
Goods Transport by RoadUp to Rs.750 per carriage, Rs.1500 per goods carriage exempted and 75% abatement available3.090%
Sponsorship12.36%
Advocate`12.36%
DirectorsSitting fee etc12.36%
Govt support ServCISF, police etc12.36%
Hiring cars :if cenvat not availed by service provider4.944%
if cenvat not availed by service provider (SP-Company)4.944%
if cenvat is availed by service provider6.180%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 company12.36%
Works contract- where material value can be seggregatedSR-50%, SP-50%6.180%6.180%
If SP is a company12.36%
Works contract- Valuation Rule-70 %SR-50%, SP-50%4.326%4.326%
If SP is a company8.652%
SR- SERVICE RECEIPENTNon-Co: Other than Company
SP-SERVICE PROVIDER