25 October 2013
here we are getting man power through a contractor who is supplying workers and doing work on behalf of the company, Total amount directly paid to the contractor,wheather this type of transactoin covered under Manpowersupplyservice? underRcm.
25 October 2013
Meaning of supply of manpower . . “Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012]. . . i think in your case it is manpower supply only and hence reversecharge applicable if business entity registered as body corporate receives service from individual,fuh,partnership . .