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Service tax on Manpower supply, Service Tax

Issue Id: - 787
Dated: 15-5-2008
By:- pravin thakur

Service tax on Manpower supply


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Whether service tax is to be paid on manpower supply bill raised by the contractor for the services provided under SEZ area.

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1 Dated: 16-5-2008
By:- V Ramanujam

As per exemption Notification 4/2004-ST dt 31.3.04 if the service provided is consumed within the SEZ, then full exemption is available. Thus, if the manpower supply bill is for the personnel working within the SEZ, then no service tax is applicable.


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