Whether Services by a recruitment agence is covered under supply of manpower under reverse mechanism or not??
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Supply of manpower service
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According to me No. As per explanation given in notification No.36/2012 "supply of manpower means" supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.
Regards
Dayananda
Serivce tax will be applicable on recipient if supply of manpower service is provided by non-company entities. When these services are provided by companies, incorporated as per Companies Act, service tax is not required to be paid under reverse charge method and recipient of service is not liable to pay Service Tax.
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