Supply of manpower under rcm of st

1) Service Receiver has to pay his portion of service tax under reversed charged. 100% ST levy and payment by service provider can not escap service provider from his liability.

2) Excess levy by service provider has to claim under ST.

Ask the vendor to change the invoice & deduct excess service tax charged by the vendor and pay the balance. Payment of tax by service provider cannot absolve the service receiver from its liability.

invoices already booked and payment done, now what is remedy?

Prerequisite of Manpower Supply Service is the engage manpower works under the hole direction & supervision of principal employer, if you give a contract to the contractor to perform specific duties, designed by the client. so, that labour worked under  the direction of contractor. then the service of the contractor treated as not a 'manpower supply service' but as a 'business auxiliary  service' which is beyond scope of RCM.so, I advice you to change  your order & request to service provider to change his submitted invoice to the nature of   job work .So, you that you relief from your liability under RCM.