Chartered Accountant
1113 Points
Joined December 2007
Provisions of Manpower Supply Service do not distinguish between the subject matter i.e. whether the person supplied is a truck dirver or someone else . If the Service provider is a non-corporate entity (
Individual/HUF/Prop./Firm/AOP in Taxable Territory ) and the service receiver is a corporate entity in Taxable Territory then Full Reverse Charge Mechanism is going to be applicable.