Reverse charge on manpower supply
This query is : Resolved
10 January 2014
Sir,
If a company appoints an individual as a consultant and there is no agency between them. The company has directly contracted with the person. The person work under the superintendence or control of the company. Is the company would attract service tax under reverse charge mechanism under 'Supply of Manpower' services
If a company appoints an individual as a consultant and there is no agency between them. The company has directly contracted with the person. The person work under the superintendence or control of the company. Is the company would attract service tax under reverse charge mechanism under 'Supply of Manpower' services
10 January 2014
not at all...it is consultancy services...may better be covered under management consultancy services or any other service depending upon the said consultant's qualifications such as chartered accountant, engineer etc etc
10 January 2014
Sir,
The consultant is working as per conditions of the Management. What the management says he do. Still it is not covered under reverse charge
The consultant is working as per conditions of the Management. What the management says he do. Still it is not covered under reverse charge
10 January 2014
dear anubhav,
manpower supply services are not applicable to person offering his own services...he should supplying manpower...please read the definition of manpower supply services:
https://www.servicetax.gov.in/st-profiles/manpwr-recruitmt.pdf
in no case person offering his ownself can be included in manpower supply.
manpower supply services are not applicable to person offering his own services...he should supplying manpower...please read the definition of manpower supply services:
https://www.servicetax.gov.in/st-profiles/manpwr-recruitmt.pdf
in no case person offering his ownself can be included in manpower supply.
10 January 2014
Sir,
As per the new defination agency word has deleted from the defination.
As per the new defination agency word has deleted from the defination.
10 January 2014
ya..so??? how does that include service provided by this consultant??? if you follow your interpretation all the consultants would get covered under the definition of manpower supply as most of the consultants do work under the supervision of the client except for transactions like statutory audit, actuarial valuation etc..
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