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Reverse charge mechanisam on manpower recuritment

Rakesh (Asst Manager) (209 Points)

21 November 2012

Dear ALL

i m in confusion regarding whether service tax reverse charge mechanisam applicable to service related manpower recuritment consultant

( Properitor having consultancy so whehter 25 % 75 % ratio regarding porperitor / company applicable in this case?)

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2 Replies

(Guest)

In case of supply of manpower for any services,

in case whrere service provider is a non corporate entity and the service receipient is a corporate entity.

25% of ST is provider liability

75% of ST is Recipient Liability,.

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CA SHRAVANA DOTA (ACA) (125 Points)
Replied 21 November 2012

As per notification no. 30/2012 dated 20.06.2012, SUPPLY of manpower for any purpose is covered under joint charge mechanism. if the proprietor is just a consultant and does not actually supply any manpower, in my opinion, the same may not be covered under joint charge mechanism.