under Reverse Charge Mechanism Notification Sl. No. 8 Supply of man power for any purpose or Security Services (75%/25%). In this category service provider are such as Individuals,HUF,Partnership firm & Association of persons (AOP).
My query is whether Private Limited Co. is coming under Association of Persons (AOP) or NOT ?
21 September 2013
If you have received the service of man power supply from pvt. ltd. company then recipient are not liable to pay service tax under reverse charge system.
21 September 2013
NO IT WILL NOT CONSIDERED AS AOP,,IT IS BUSINESS ENTITY REGISTERED AS BODY CORPORATE . . IF PVT LTD COMPANY PROVIDING MANPOWER SUPPLY SERVICES REVERSECHARGE NOT APPLICABLE AND HE NEED TO CHARGE ENTIRE SERVICE TAX IN HIS BILL
CAclubindia
