Service tax on manpower supply services

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2013 Service tax on manpower supply services is payable only when manpower works under the supervision and control of actual employer (i.e. service receiver). It means directions are given by service receiver.
Query:
If manpower is supplied by service provider which is supervised and controlled by service provider himself, in that case under which category the service will fall?

Arun Kumar Singh

Arun Kumar Singh (Expert)
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03 September 2013 Yes, Service receiver will pay the service tax under reverse charge systems.

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2013 Thank You Mr. Arun Kumar Singh for your reply.
But my question is whether the manpower supply agency will fall under the category of Manpower Supply Service in case the manpower is controlled and supervised not by service receiver but by service provider (i.e. agency)

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Arun Kumar Singh

Arun Kumar Singh (Expert)
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03 September 2013 Then also recipient will pay the service tax.

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2013 Dear Mr. Arun Kumar Singh I want the service tax category under which agency will fall when agency (and not the service receiver) controls the manpower supplied by agency. This means the condition of manpower supply agency does not fulfill here. In that case which service should I select for new registration?