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Applicability of Reverse charge mechanism on Manpower Recruitment services - Service TaxExtract A Private limited company is registered under Service tax under the service category of Manpower Recruitment Agency under section 65(105)(k) . It is involved in providing placement services of personnel to various companies. It is not involved in supplying any manpower like security/ labour or contractual personnel. The company has certain empanelled franchisees (non body corporate) who provide the placement services on behalf of the said company. The billing in respect of placement of manpower is done by the private limited company only and the franchisee raise the invoice on the said private limited company in respect of their services. After introduction of Reverse charge mechanism vide notification no. 30 dated 20/06/2012 , I would request to clarify the following : Whether the company would be covered under the reverse charge mechanism in respect of services provided or agreed to be provided by way of supply of manpower for any purpose or security services If the reply to question no.1 is yes, then whether the invoices raised by the franchisees (non-body corporate) on the said private limited company in respect of services rendered by them will be covered under reverse charge mechanism
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