05 February 2014
hello sir.. my client is a college (education institution)and received manpower services. whether service tax is appliacble on it on reverse charge basis ???? plz reply.
07 February 2014
reversecharge in case of manpower supply applicable only if receiver is business entity registered as body corporate . . so reversecharge applicable if your college is company registered under companies act or LLP(limited liability partnership) . . other wise reversecharge not applicable
CAclubindia
