Can Pure Labour Contract be called supply of manpower, on which Reverse Charge is Applicable
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Reverse charge
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yes .it is applicable.services provided or agreed to be provided by way of supply of
manpower or Security services(inserted in notification 45-46
dated 07/08/2012) for any purpose
25% Percentage of service tax payable by the person providing service
75% Percentage of service tax payable by the person receiving the service
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