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.
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