Supply of manpower service

I am not sure that Government Society come under Reverse charge but if you are making payment of Manpower supply to Individual HUF,firm, AOP, BOI then we need to deduct Service tax @ 9.27% and balance S. tax amount 3.09% will  be deposited by the service Provider.

Reverse charge under manpower service is applicable if service is provided by individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate,.

Government cannot be considered as businsess entity. Hence, in my view reverse charge under such cases should not be applicable