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25% to pay for those providing supply of manpower

This query is : Resolved 
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(Querist)
30 June 2012 Dear Sir/Madam

We BHR solution are registered partnership firm. We have registered our firm under management consultant (service tax). Our business is mainly into outsourcing.

Will the Notification No. 30/2012-Service Tax be applicable to us? As the notification say as "services provided or agreed to be provided by way of supply of manpower for any purpose" to pay 25%.
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
02 July 2012 If you are only providing consultancy services and NOT SUPPLYING MANPOWER, then the notification is not applicable.

If the service also involves supply of manpower, then the notification shall be applicable.
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