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Supply of manpower

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11 July 2015 Hi, I have a query with respect to supply of manpower.

(i) If an educational institute (Registered Charitable trust) provides its staff on need base for the conduct of training/exam by a corporate in the premises of Edu inst, would it fall under the category of supply of manpower?

(ii) As per the provisions of reverse charge the liability will fall on service receiver i.e. Corporate? (both deduction and payment)

11 July 2015 (i) Yes it will fall under manpower supply.
(ii) Yes the liability fall on service receiver.



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