sridhar (PE2 Student) (31 Points)
28 September 2012Hi,
We are the private limited company providing manpower service. Our clients are not accepting when we are saying that Notification No. 30/2012-Service Tax is not applicable to private company. Can any one confirm whether I'm correct.
Sridhar
Vikas
(CA)
(1135 Points)
Replied 29 September 2012
If the manpower services are provided by a body corporate to a body corporate, the reverse charge mechanism as per Notification No.30/2012-ST dated 20.06.2012; is not applicable.
The relevant extract of the said notification is as follows:
"(v) provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers to any person who is not in the similar line of business or supply of manpower for any purpose or service portion in execution of works contract by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory;"
Hope this is sufficient to explain.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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