Notification no. 30/2012-service tax - reverse service tax

If the manpower services are provided by a body corporate to a body corporate, the reverse charge mechanism as per Notification No.30/2012-ST dated 20.06.2012; is not applicable.

The relevant extract of the said notification is as follows:

"(v) provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers to any person who is not in the similar line of business or supply of manpower for any purpose or service portion in execution of works contract by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory;"

Hope this is sufficient to explain.