Please help me whether reverse Charge is to be followed in case of recruitment Consultants. As their is no clear definition of manpower supply in the new service tax rule. Please also give reference for your reply
29 July 2013
Thanks Sir, but Manpower supply Service is no where defined in negative list and reverse charge mechanism and as per Section 65, Recruitment Services is clubbed with Manpower supply Service vide TRU letter letter no B1/6/2005 dated 25/07/2005. So should We Refer Section 65 or go by plain reading of Reverse charge Mechanism. Please Help on the same