Service tax on manpower

Yes...it is covered under reverse charge mechanism under Manpower Supply & Recruitment Services.

No, it shall not be covered under Partial Reverse Charge Mechanism.

To be covered under this Vendor must be non corporate.

As you have stated that you are supplying manpower to companies, reverse charge shall not be applicable.

As far as nature of service is concerned , service is definitely manpower as resouces are working under supervision of vendor.

Trust it clarifies..

Regards...CA Anuja Garg

The service provider shall be an individual/HUF/LLP/Firm.

The service recipient needs to be a body corporate.

I agree with Ajit kumay dubey,as per the given condition the he is called service provider.hence Partial reverse mechanism is applicable.

yes it coverd under purely on manpower supply contract , u need only pay 25 % of Service tax for the Invoice rest 75 % should be Paid by the service receiver

Suppose Supplier (of Labour) is Sending labour of Rs. 2 lac to a Corporate Entity and he is clamming that he is not liable to deduct Service Tax and also does not have Service Tax Registration as he is coming under SSI defination of Service Tax. Then whether a corporate entity is liable to deduct Service Tax ?

Dear Experts

will you please provide the notification or circular number of the 25% Service Tax payable for the Corporate Companies for labour supply

Mr Sundarm Kumar,

Please see the Notification No.30/2012 sl no.8 issued for reverse charge mechanism.

Thank you Sir

Dear Mr. Mukesh Patel,

If you have avail service from menpower agency they you are required to pay Service tax at the rate of 12.36% on the 75% value.Dont be think about menpower agnency.

Dear Mr, Sundaram kimua,

For partial liability you may refer Notification No.30/2012-Service tax.

Thank u Kamlesh 

As per notification No. 30/2012 dated 20.06.2012, If any individual or HUF or partnership firm is providing supply of manpower of service for any purpose to business entity registered as a body corporate, then the service provider will be liable to pay 25% of service tax and service receiver will be liable to pay 75% of service tax. Hence status of service provider and service receiver plays an important role here.