Service tax on man power supply

Look, in order to invoke partial reverse charge mechanism, the service provider has to be individual or HUF or Firm or AOP. If it is a Company, then reverse mechanism , as per Notification 30/2012 dated 20/6/12 is not applicable.

If your question borders on normal service tax levy, then there is no exemption for rendition of man power supply service from Holding to Subsidiary company.. 

Regards,