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352 views • Question added Aug 19, 2014 • Service Tax • By parul goyal , CA , New Delhi


Whether service tax under reverse charge is applicable on manpower recruitment services provided by individual to company?

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tankjiya

22-Aug-2014 , 11:26:43 am

Under the new reverse charge mechanism will also be applicable in respect of a) Rent – a – cab service b) Manpower power supply service c) Works Contract service However, this reverse charge under above mentioned three services will be applicable only if, the service provider of these 3 services is an Individual or HUF or Proprietary or partnership firm or AOP and the service receiver is a Company registered under Companies Act, 1956

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