Supply of manpower service

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.