Service tax on manpower supply

Dear Srinivas,

Service Tax liability for Man Power Supply service is 

Service Provider has to pay ST @ 25%

Service Receiver has to pay ST @ 75%

Ex:

total Value of Manpower supply is 50,000/- ST @ 12.36% is 6180/-, SP's liability is 25% 1545/- only and SR's liabilty is @ 75% 4635/- (1545+4635=6180).

DEAR SATHYA,

CAN SERVICE PROVIDER  TAKE CREDIT OF PROVIDING HIS SERVICE

IN ABOVE SAID EXAMPLE

TAX ON SERVICE ON        :-  6180RS/-

SERVICE TAX RECEIVER WILL HAVE TO PAY TAX 6180 RS/- & TAKE CENVAT CREDIT OF ABOVE TAX AGAINST PROVIDING SERVICE

PLZZZZZZZZZZZZZZZZ CORRECT ME

thanx sir