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Query
One person is providing manpower supply to a central university and taking exemption under the circular No.172/7/2013- ST ( notification No. 25/2012 – ST dated; 20.06.2012. and saying that it is catering and clening service but in fact it is manpower supply, Will he have to pay servicetax.
Replies (1)
Man power supply made to Educational institution is a Taxable service.
As per Notification no. 30/2012 amended by Finance Bill 2015, 100% Service tax should be paid by Service Receiver.
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