12 December 2013
Our company is registered in Repairs & Maintenance, Man Power Supply & Works Contract Service in Service Tax Dept. Our company has hired a person who does repairing work of our machine parts, also, he does certain work related to CCTV Camera Power Supply for which he raises an invoice.
So, pls let me know whether the above is liable for service tax under RCM in Manpower Supply Services?
12 December 2013
As per my view, the payment made to the person concerned is for his own services rendered for repairing work done,so service tax shall be levied on same. This is not a case covered under manpower supply service as the person himself is raising an invoice,not the manpower supply agency.
CAclubindia
