Service tax

Service tax on supply of manpower service is payable by recipient of service under Reverse Charge Mechanism if the following conditions are satisfied:

1. Service provider is any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory;

2. Service receiver is a business entity registered as a body corporate located in the taxable territory;

3. Supply of manpower to work under superintendence or control of principal employer.