Is security services covered under man power supply services

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 July 2012 Dear All,

We avail security services form various agency.

Are we liable to pay tax under manpower supply services under reverse charge mechanism?

10 July 2012 Supply of manpower is defined under the Not No.36/200-ST dtd.20.06.2012 further amending ST Rules 1994. As per the said amendment, the supply of manpower means supply of manpower temporarily or otherwise to other person to work under his superintendence or control. Accordingly, all type of cases whether supplied for casual work or cleaning work or security work, etc will cover under the definition and service reciever will be liable for the dischargement of 75% liability.



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Querist : Anonymous

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Querist : Anonymous (Querist)
10 July 2012 Are the security services not covered under the category of "security agency services" and not under manpower supply services. Since only man power supply services are covered under reverse charge mechanisma nd not security services


10 July 2012 It is covered only if the amount is charged by the service provider for the security charges and not merely as manpower.
if the securities are under the control and supervision of the service receiver then it will be manpower service only.
The responsibility of the service provider is only of providing the security and he has nothing to do with their work and charge the bill as per "mandays" and not the quantum of work.



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