notification no 15/2012

[YATISHKUMAR AGARWAL]

One of my client provide placement service , whether it will cover in the defination of man power supply

[YAGAY andSUN]

Yes Sir, such services would fall under the ambit of Recruitment and Supply of man power.

Sl.No.

Description of a service

Percentage of  service tax payable by the person providing service

Percentage of service tax payable by the person receiving the service

8.

in respect of  services  provided or agreed to be provided  by way of supply of manpower for any purpose

25%

75 %

[Surender Gupta]

Yes, your serivce is falling manpower supply service on the basis of information "Placement service". If he is providing some additional facility or serivce than, it is to be decided after considering the whole issue.

AI Summary

Manpower supply classification: placement services treated as recruitment and supply of manpower with split tax liability between parties. Placement services are classified as Recruitment and Supply of Manpower and treated as supply of manpower unless additional facilities convert the nature of the service. Service tax liability is apportioned between provider and recipient, with the provider bearing a smaller share and the recipient bearing the larger share; factual variations may alter classification and tax treatment.