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Liability for registration of manpower supply by individual

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Querist : Anonymous (Querist)
03 March 2016 As per notification 7/2015 100% reverse charge applicable for manpower supply and recruitment agency in case individual, firm etc. Now my question is whether a proprietorship concern supplying manpower to a body corporate is liable for Registration under Service Tax Act?
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CA Hemant Bhathad

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CA Hemant Bhathad (Expert)
03 March 2016 As per notification No. 30/2012,7/2015 ST dated 20-06-2012 provides that where service provider is individual, proprietor, partnership, HUF or AOP for services of manpower supplied and the service recipient is business entity registered as body corporate, the whole service tax is payable by the business entity
the benefit of Notification No. 33/2012-ST dated 20-06-2012 is not available to a service recipient paying service tax under reverse charge mechanism.
Hence proprietorship also liable for registration
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