Manpower supply service

[Narendra Soni]

Dear Expert,

Please clarify that now after 01-04-2015 Service tax liability 100% on service receiver on manpower service & Security service categary so need necessary to continue service tax registration number of service tax provider.

Should ST registration by service tax provider surrender or not.

AI Summary

Reverse charge liability on service recipient shifts registration and filing obligations for manpower supply services, affecting surrender decisions.
100% liability for manpower supply and security services has been placed on the service recipient under the reverse charge mechanism, so providers who only render such services are not required to discharge the tax. Where a provider exclusively supplies services subject to recipient liability, retention of registration and ongoing nil return filing is unnecessary and surrender of registration may be appropriate. However, if departmental audits or pending assessments exist, providers should maintain registration and continue filing until verification and assessments are completed, since cancellation follows departmental scrutiny after submission of surrender application and returns.