SERVICE TAX ON SUPPLY OF TEACHERS

[Asked by Guest]

Hi We have won a tender where we have to supply teachers to the department of education along with 2% staff to monitor these teachers and books and training portal for students. I wanted to know if I have to charge Service Tax from the  department.

[CA SOHRABH JINDAL]

Dear Arun Ji,

 

In my opinion and on the basis fo facts provided by you, this type of services should be taxable under the catagory of "MANPOWER RECRUITMENT OR SUPPLY AGENCY'S SERVICES".

 

THANX.

 

[NEERAJ KUMAR, RANCHI]

Yes, the above service should come under the purview of man power recruitment services. You should charge service tax.

AI Summary

Manpower supply services: service tax applies to contracts supplying teachers and supervisory staff as recruitment/supply services.
The supply of teachers together with supervisory staff and associated training services is characterised as Manpower Recruitment or Supply Agency's Services, and should be treated as a taxable manpower-supply service for the purpose of levying service tax.