Hi Friends,
With reference to the notification issued on 1st March '11 and the subsequent clarification issued on 18th May '11 regarding the service tax applicability on SEZ units, I need clarification on whether a contract manpower service provider shall charge service tax to its client operating in SEZ.
In cases where the client has multiple operations in and outside the SEZ, and the manpower service provider is registered outside the SEZ. Also, manpower recruitment and supply agency's service under sub-clause 'K' of clause 105 of Section 65 of the Finance Act is not listed in clause (ii) of sub-rule 1 of Rule 3 of the Export of Service Rule 2005.
The question is: Should the manpower management vendor charge service tax, and then the client claim a refund, or should the vendor not charge service tax at all?
Kindly assist.
Regards,
Vishal T
From India, Bhopal
Acknowledge(0)
Amend(0)
With reference to the notification issued on 1st March '11 and the subsequent clarification issued on 18th May '11 regarding the service tax applicability on SEZ units, I need clarification on whether a contract manpower service provider shall charge service tax to its client operating in SEZ.
In cases where the client has multiple operations in and outside the SEZ, and the manpower service provider is registered outside the SEZ. Also, manpower recruitment and supply agency's service under sub-clause 'K' of clause 105 of Section 65 of the Finance Act is not listed in clause (ii) of sub-rule 1 of Rule 3 of the Export of Service Rule 2005.
The question is: Should the manpower management vendor charge service tax, and then the client claim a refund, or should the vendor not charge service tax at all?
Kindly assist.
Regards,
Vishal T
From India, Bhopal
Acknowledge(0)Amend(0)Join Our Community and get connected with the right people who can help. Our AI-powered platform provides real-time fact-checking, peer-reviewed insights, and a vast historical knowledge base to support your search.
Service Tax.pdf