Service tax on manpower supply

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 July 2015 Resp. Experts
Is the rate has been increased to 14% on manpower supply w.e.f. 1/6/2015 or earlier & whether the Reverse charge has been withdrawn. That means we as a Company have to deposit all 14% on the bill of manpower supply.

Kindly clerify

CA Neelam Maheshwari

CA Neelam Maheshwari (Expert)
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01 July 2015 Notification No. 30/2012-ST dated 20-06-2012 has been amended vide Notification No. 7/2015-ST dated 01-03-2015, there by shifting the Supply of Manpower and Security services from Partial Reverse Charge to Full Reverse Charge. The stated change will be effective from 01-04-2015.

That means company as a recipient has to pay 100% of service tax, if service provider is not a body corporate.

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