Reverse charge on manpower supply

This query is : Resolved

ANUBHAV JAIN (Querist)
Follow

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

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

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

ANUBHAV JAIN

ANUBHAV JAIN (Querist)
Follow

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

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

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:

http://www.servicetax.gov.in/st-profiles/manpwr-recruitmt.pdf

in no case person offering his ownself can be included in manpower supply.

ANUBHAV JAIN

ANUBHAV JAIN (Querist)
Follow

10 January 2014 Sir,

As per the new defination agency word has deleted from the defination.

Nikhil Kaushik

Nikhil Kaushik (Expert)
Follow

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..

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now