Who will be pay service tax on manpower services

This query is : Resolved 

03 July 2015 Dear Sir,

As per RCM method - The Service tax paid on manpower services by service receiver only @ 100%. As per New amendment.

My Question is:

Who will be liable to pay service tax on that? If both are register company as a body corporate.

Awaiting for reply.

03 July 2015 If both are company only service provider has to pay 100% service tax.


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