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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