Service tax on manpower

Dear Friends,

you mean to say under reverse charge machenism man power supplier raise a bill with 25% of service tax and balance 75% pay by service receiver. Am i right.

i just wants to know if service provider (manpower supplier) is Pvt ltd company and they are charging the service tax on their invoice, in this case the receiver,who is a corporate , is liable to pay the reverse service charge or not

My another question is if manpower supplier is Individual but he has his service tax number and is also charging the service tax on his invoice, and company is paying his full invoice value , even then 75% of service tax is liability of Service receiver (who is corporate) of his liablity is over if he is paying full invoice value including service tax to the supplier. 

1. on what amount service tax will be levied either gross amount i.e inclusive of PF, ESI, Service charges, conveyance & refreshment charges, Payment to workmen (wages) OR only service charges portion.

2.  on what amount TDS to be deducted either inclusive of service tax @ 25% portion or 100% service tax. even paid by service provider and service receiver. 

Regards,

Sandeep Arora