23 January 2013
Does supply of labourers to construction co. for construction activity falls under partial reverse charge mechanism for service tax payable on SUPPLY OF MANPOWER FOR ANY PURPOSE OR SECURITY SERVICE ??
01 February 2013
Firstly, a big thanks for replying.Secondly, please throw some more light on this issues with the help of an e.g. Thanks in anticipation.
“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].
“Security services” means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity [Rule 2(1)(fa) of Service Tax rules, inserted w.e.f. 7-8-2012].
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