20 June 2013
Service recipient will pay the service tax on manpower supply if service provider is registered as pvt. ltd. then service provider will pay service tax.
20 June 2013
Yes.reverse charge applicable for manpower recruitment services..
meaning is
“Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].
here "otherwise" in above meaning will give scope for applicability of manpower supply for manpower recruitment agency services.
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