On manpower supply

This query is : Resolved 

19 November 2012 if a service provider is a Company (Pvt Ltd) will the reverse mechanism benefits of 25% and 75% will be available to the company?

19 November 2012 No. If the service provider is a company then it has to pay Complete Service Tax.

19 November 2012 thanks sir, but Entry no 8 in notification no. 30 does not say anything about the same and there is also no explanation.

kindly suggest


19 November 2012 (v) provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers to any person who is not in the similar line of business or supply of manpower for any purpose or service portion in execution of works contract by any 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, located in the taxable territory;


It clearly says that Manpower Service will be under Reverse charge only if provided by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons.

19 November 2012 just dont look at entry number 8 only. Look at the whole notification in which there is definition given in the 1st part.

19 November 2012 thanks a Lot for your kind reply



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