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what is service tax rate of work contract in f.y.2012-2013
and what is compos ion scheme and normal scheme
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Answer / binod kumar singh
AS PER NOTIFICATION UNDER REVERSE MECHANISM THE RATE OF
WORK CONTRACT IN F.Y 2012-13 IF THE SERVICE PROVIDER ARE
Individual, HUF, Partnership Firm & AOP
THAN SERVICE RECEIPENT WILL HAVE TO PAY 50% AND SERVICE
PROVIDER WILL HAVE TO PAY 50%
FOR EXAMPLE,SUPPOSE THE BILL OF RS.5000/- THAN WE WILL HAVE
TO CALCULATE THE TAX IS AS FOLLOWS-50% OF 5000=2500,
12.36% OF 2500/=309
SERVICER RECEIVER WILL PAY RS.309
SERVICE PROVIDER WILL PAY RS.309
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