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Reversal applicable or not for manpower & recuitment service

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This query is : Resolved

RAKESH KUMAR THAKUR (Querist)

20 June 2013 Dear Sir,

Please explain me service tax reversal applicable or not in manpower & recurement Agency services.

Arun Kumar Singh

Arun Kumar Singh (Expert)

20 June 2013 Service recipient will pay the service tax on manpower supply if service provider is registered as pvt. ltd. then service provider will pay service tax.

Ganeshbabu K

Ganeshbabu K (Expert)

20 June 2013 Yes.reverse charge applicable for manpower recruitment services..

meaning is

“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].

here "otherwise" in above meaning will give scope for applicability of manpower supply for manpower recruitment agency services.

Thanks & regards
Ganesh babu k

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