As per Notification No 30/2012-Service Tax dated 20th June 2012, recipient of manpower Supply service have to deposit 75% of service tax by itself.
our one of a client is a government organisation which receives service of Manpower supply then whether it has to deposit service tax itself and what will be the procedure.
08 January 2013
As per Notif No 30/2012-ST dated 20.06.2012 in case of manpower supply reverse charge shall vbe applicable only if services have been rendered by individual, HUF, partnership firm, AOP to business entity registered as body corporate. Thus if govt organisation is a Company / other entity fgormed under statute, reverse charge will be applicable otherwise not.
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