Can Pure Labour Contract be called supply of manpower, on which Reverse Charge is Applicable
MANMEET KAUR (ACCOUNTANT) (71 Points)
10 March 2013Can Pure Labour Contract be called supply of manpower, on which Reverse Charge is Applicable
TKKKKKK
(PRACTICING CA)
(3268 Points)
Replied 10 March 2013
yes .it is applicable.services provided or agreed to be provided by way of supply of
manpower or Security services(inserted in notification 45-46
dated 07/08/2012) for any purpose
25% Percentage of service tax payable by the person providing service
75% Percentage of service tax payable by the person receiving the service
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