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
CAclubindia
