Service tax payable on supply of manpower service

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This query is : Resolved

Payal Sanghani (Querist)

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 ??

JOYAL GEORGE

JOYAL GEORGE (Expert)

23 January 2013 YES. SURELY

@VaibhavJ

@VaibhavJ (Expert)

23 January 2013 Agreed..

It is taxable in both the case.

Thanks!!

Payal Sanghani

Payal Sanghani (Querist)

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.

@VaibhavJ

@VaibhavJ (Expert)

01 February 2013 hey

“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].

refer this link for more clarity..

https://www.dateyvs.com/service-tax-at-a-glance-w-e-f-1-7-2012/

Cheerz!!

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