Whether Security Service Comes under Manpower Power Supply
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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.
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.
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.