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service tax on manpower supply service

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(Querist)
22 June 2016 Under manpower supply during FY 2014-15 if service provider and service receiver were registered as body corporates, who was required to discharge the service tax liability? Whether RCM was applicable?
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Rupesh Jain

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Rupesh Jain (Expert)
22 June 2016 when both are company then service provider will charge full rate of service tax @15% at present
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K Eswarachari

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K Eswarachari (Querist)
22 June 2016 Thank you Sir.
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Vidya Jain

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Vidya Jain (Expert)
24 June 2016 No RCM is not applicable when both the service provider and service receipent are corporates.

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