Reverse charge mechanisism on recruitment consultants

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Nikhil Khandelwal (Querist)
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25 July 2013 Hi,

Please help me whether reverse Charge is to be followed in case of recruitment Consultants. As their is no clear definition of manpower supply in the new service tax rule. Please also give reference for your reply

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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28 July 2013 Only supply fo manpower is under Jt charge.
If you are provding recruitment services then no jt charge- you need to charge the full ST.

Nikhil Khandelwal

Nikhil Khandelwal (Querist)
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29 July 2013 Thanks Sir,
but Manpower supply Service is no where defined in negative list and reverse charge mechanism and as per Section 65, Recruitment Services is clubbed with Manpower supply Service vide TRU letter letter no B1/6/2005 dated 25/07/2005. So should We Refer Section 65 or go by plain reading of Reverse charge Mechanism. Please Help on the same