08 December 2012
Our company getting contracts for cleaning in factories, offices and societies. Whether it is coming under Manpower supply or coming separately under cleaning and house keeping. Whether 25% service tax to be paid by service provider and 75% to be paid by receiver or 100% service tax to be paid by service provider. Please clarify
08 December 2012
Dear Vaibhav, the nature of the contract is not important. It is the substance of the transaction that has to be seen.
A contract for housekeeping services involves deployment of manpower at the premises of the service recipient and accordingly it comes within the definition of manpower supply.