Manpower supply - single person

If single person working in a company  as a labour ( Non an Employee ) on daily fixed charges is comes under Manpower Supply under Reverse Charge Mechanism.

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if single person working in a company as a labour ( Non an Employee ) on daily fixed charges is comes under Manpower Supply under Reverse Charge Mechanism.
 
In my view, if service provider is providing singal person as way of Man Power in the company as daily/monthly or yearly basis the company is liable to pay Service-Tax regarding Reverse Charges Mach.
If labour is not provided by any person then is no service and not liable to pay Service-Tax in this regard.
Further any queries plz intimate.
 

The moot question is who has got the superintendence and control over the activities of the manpower? 

The company is controlling on manpower. The labour is not supplied by anybody and co. is paying daily charges to labour.

This is not a case of manpower supply as no one has supplied the labour. He is working in his individual capacity and is rendering his services directly to you. No reverse charge is attracted.

Agreed with experts !

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