My Institution is a cooperative building society registered under the AP COOPERATIVE ACT 1964. Recently we have partnered with a manpower supplier for our staffing. It is a registered partnership firm. Will the reverse charge mechanism of Service Tax be applicable for the services provided to us by the manpower supplier?
If it is a recruitment agency then it does not come under the category of man power supply agency at all...However if it supplies manpower to your organisation for any purpose then reverse charge will not be applicable because reverse charge in this case would be applicable only for the service receiver who is a body corporate.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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