Reverse charge mechanisam on manpower recuritment

In case of supply of manpower for any services,

in case whrere service provider is a non corporate entity and the service receipient is a corporate entity.

25% of ST is provider liability

75% of ST is Recipient Liability,.

As per notification no. 30/2012 dated 20.06.2012, SUPPLY of manpower for any purpose is covered under joint charge mechanism. if the proprietor is just a consultant and does not actually supply any manpower, in my opinion, the same may not be covered under joint charge mechanism.