notification no 15/2012

[YATISHKUMAR AGARWAL]

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

AI Summary

Placement Services Classified as Manpower Supply for Tax; Providers Pay 25%, Recipients 75% of Service Tax. A query was raised regarding whether placement services fall under the definition of manpower supply for service tax purposes. Two responses confirmed that such services are categorized under Recruitment and Supply of Manpower. The service provider is responsible for 25% of the service tax, while the service recipient is liable for 75%. It was noted that if additional services are provided, a comprehensive assessment is necessary to determine the applicable tax obligations.