Reverse charge

Yes, Tax should pay under Supply of manpower service of RCM. Service Tax shall pay by your manpower suppler (SP) on 25% of value and Service tax shall pay by your employer co (SR) on 75% of value. it shall not work contract service because material provided by your employer company.

Yes, Tax should pay under Supply of manpower service of RCM. Service Tax shall pay by your manpower suppler (SP) on 25% of value and Service tax shall pay by your employer co (SR) on 75% of value.

it shall not work contract service because material provided by your employer company.

Service provider : assumption Non Corporate

Service Receiver : Your Co ( Corporate )

Type of Service : Supply of Manpower / recruitment agency

Assumption : Invoice is purely For labour and no Vat Chargeable goods are included as part of service

your Company's Liability : 75 % of 12.36 % = 9.270%

vendor's Liability : 25% of 12.36% =3.09% ( chargeale in Invoice)

“Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, Inserted w.e.f. 1-7-2012

Services Such as Security service, cleaning service, piece basis or job basis contract can be ‘manpower supply service’ only if the labour work under superintendence or control of Principal Employer.

In cases if Person approaching himself and company appointing him on contract basis is not manpower supply service.

So as per Info given Service is received by Company & the worker are in direct control of the company & not any other persons. So in this regards  there No service tax applicability.