Service abetment tax on labour supply

there was no abatement on labour supply service.

but now

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 s.tax payable :
25% service provider            Individual (prop )
                                             /Partnership firm (registered
                                             or unregistered) /HUF

75% service provider             any company formed or
                                               registered under the
                                               Companies Act, 1956 (1 of
                                              1956) or a business entity
                                                registered as body corporate
                                               located in the taxable
                                                territory;

other case 100% by service provider..