Service tax on man power supply by cooperative society

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 whether a cooperative society is lible to pay service tax on receipt of  manpower supply towards exraction work and  transpotaion charges  (on cutting of wood and  transpoting it to  Depot)

Replies (3)
No service provider is liable to pay.
Ignore my reply ......
If provider of service is Huf, individual, proprietary firm, partnership firm or Aop.and service receiver is business entity located in taxable territory then service receiver is liable to pay otherwise provider will pay.

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