Service tax on man power supply

can anybody pls suggest if service tax is applicable in case of man power supply by Holding Company to its Subsidiary/sister/ Group Company?

 

Replies (1)

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,

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