Manpower recrutment and supply agency service

In the Budget-2012, it was proposed that there will be a common return for both service tax and Excise. Now when there is no existence of section 65, there is no need to have separate registration for individual services. This is the position of law as of date. For your first query service tax will be paid by both the service provider and the service receiver in their individual capacities as per the specified percentage.