New User / Register || Book Marks || Annual Subscription || Feed Back ||
Login: Stay
|| Forget Password ||
     
TMI - Tax Management India. Com  

Recent Discussionss:

Canteen Service Provider Applicability of Notificaton 218/86 S TAX DEDUCTION Second hand equipment with EPCG Licence IS SALES TAX / VAT APPLICABLE FOR TRANSPORTERS. Clearance of goods to 100% EOU Unit in SEZ under ARE3 -Reg. Service tax applicability on Directors remuneration valuation of goods and ED on scrap Two companies in different states Import of Service i.e. Payment to architect of Dubai for construction of House in India
 
Discussions Forum
Home Forum Service Tax Month 7 2012 2012 (7) This
← Previous Next →
 

Manpower Supply - Service Tax

 
Issue Id: - 4367
Dated: -13-07-2012
By:- Saji John
Manpower Supply

Whether Security Service Comes under Manpower Power Supply

Post Reply
 
Previous Posts


Dated: - 13-07-2012
By: - JAMES PG

If the contract provides for Security Service and the persons deployed are used only for that purpose, it will not be covered under Manpower supply.




Dated: - 14-07-2012
By: - Pradeep Khatri

It would come under Security Services, and is taxable Services,  You would have to pay the service tax charged by the Security Services provider and can avail the CENVAT credit if such services pertains and provided to your factory premises.




Dated: - 14-07-2012
By: - Vijay Chitte
Security service is being provided with pre-determined purpose of security of person or property under a statutory license given under the Private Security Agencies (Regulation) Act, 2005 and thereby so far as classification of the activity is concerned it is squarely covered under the principles of interpretation of specified descriptions of services and bundled services given under Section 66F of the Finance Act, 1994 and accordingly such activity can be classified as security service only.

As regards supply of temporary manpower, definition of manpower supply given under service tax rule 1994. specifically mentioned a word “supply of manpower, temporarily or otherwise” security agency service is different from manpower supply service. 



Dated: - 18-07-2012
By: - Lok B. Chand

No


 
 
Previous Next

 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options




Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.