Kuldipsinh Jadeja
(Job)
(357 Points)
Replied 06 March 2016
Manpower supply means supply of manpower, temporarily or otherwise, to another person to work under his (service receiver-employer) superintendence or control.It would be covered under supply of manpower services and Manpower supply services are now brought to full reverse charge when such service is provided by an individual, HUF, partnership firms to a body corporate. Full service tax shall be paid by body corporate as service receiver and service provider is not needed to charge service tax in his bill.
CA Ashish Garg
(Chartered Accountant)
(545 Points)
Replied 07 March 2016
If the superintendence and control of such artist/choreographer/dancer is with the production house, then such service shall be covered under RCM. If the recipeint of such service is body corporate and the constitution of your organization is proprietorship/partnership/LLP/HUF, then you shall be liable to pay service tax under RM
CAclubindia
