Service tax on manpower supply service

one of my client is providing both manpower supply and works contract service.

As per my knowledge for manpower supply service wef 1.4.2015 entire service tax liability shall be paid by the service receiver and nothing by service provider.

Just want to know views of the experts whether i am correct or not ??

Replies (4)

Please refer to,

/forum/analysis-of-reverse-charge-mechanism-for-manpower-supply-services-or-security-services-328869.asp

It is in some case that the 100% ST liability will be paid by Service receiver.

Pl read good article. There are various aspects like status fo service provider and service receiver etc..

If your client is Corporate and service receiver is Individual or HUF then, your client have to pay the service tax. If your client is Individual or HUF and service receiver is corporate then receiver will pay the service tax. If both are corporate, then your client will have to pay the service tax.

According to service tax act, we have to pay 100% service tax on supply of man power, in case your client involved in works contracts, deduct all material portion from the bill and pay service tax on the particular amount.  

per example:

Your bill may be          Rs. 10,00,000

Less: Materials           Rs.   6,00,000

100% ST payable on   Rs.   4,00,000

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