Reverse charge basis on manpower supply

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 September 2012 If I have received the bill for completing the area of work and only manpower is supplied by the Individual Entity, will there be any Service Tax on reverse charge mechanism under Manpower Supply?

E.g : Contents Of Bill
RCC Work 120sq.Ft 10p.sq.ft 1200
PCC Work 120sq.Ft 15p.sq.ft 1800

CA Rahul Dhariwal

CA Rahul Dhariwal (Expert)
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13 September 2012 Yes as per the amendment vide notification no. 30/2012, reverse charge is applicable on manpower recruitment, the service provider is liable to service tax on 25% portion and service receiver is liable to pay service tax on 75 % portion.