Man power supply service


This query is : Resolved 

25 October 2013 here we are getting man power through a contractor who is supplying workers and doing work on behalf of the company, Total amount directly paid to the contractor,wheather this type of transactoin covered under Manpowersupplyservice? underRcm.

25 October 2013 yes it is classified under manpower supply

and RCM is applicable

25 October 2013 Meaning of supply of manpower
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“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].
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i think in your case it is manpower supply only and hence reversecharge applicable if business entity registered as body corporate receives service from individual,fuh,partnership
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