TaxTMI 
TaxTMI 
which category applicable for deployment of driver
ST Category
06 Feb 2015 
3 Replies 
1165 Views Asked by
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Manpower supply service: supplier accounts for part of service tax while recipient bears remaining liability under partial reverse charge.
Deployment or provision of a driver is classed as manpower supply service and is taxable. If the supplier is not a private limited or limited company, the supplier must account for service tax on a portion of the bill and bill within the prescribed timeline, while the service recipient is liable to pay the remaining service tax under the partial reverse charge mechanism per Notification No. 30/2012 ST. (AI Summary)
Deployment or provision of a driver is classed as manpower supply service and is taxable. If the supplier is not a private limited or limited company, the supplier must account for service tax on a portion of the bill and bill within the prescribed timeline, while the service recipient is liable to pay the remaining service tax under the partial reverse charge mechanism per Notification No. 30/2012 ST. (AI Summary)