As Manpower supply now means service by one person to another with the use of one or more individuals for a consideration, whether advisory/ consultancy services by a CA / CWA/CS/ Architect / Engineer individual or firm ( appointed as a Retainer/Advisor/Consultant) to a corporate company would constitute manpower supply and attract Reverse Charge Mechanism by which the corporate, as the Service Recipient, has to deduct and pay under Notn. 30/12, 75% of the Service tax.
L.S.Raman
No. Since, the services provided by CA/CS or other persons referred, does not involve supply of manpower, the same will not fall under the term "supply of manpower". Thus, the service tax is to be paid by the service provider itself and not by the service recipient.
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