Supply of manpower
This query is : Resolved
17 January 2015
we are manufacturer of angle and we take manpower for production work,so we are liable to pay service tax under RCM or contractor liable to service tax? or it is exempted from leavyility of tax under negative list?
17 January 2015
RCM is applicable on the supply of manpower including the supply of manpower for the security purposes. The form of business should also be considered, prima facie you are liable to pay service tax under RCM
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