Manpower Supply

[Saji John]

Whether Security Service Comes under Manpower Power Supply

AI Summary

Security Services Not Classified as Manpower Supply; Taxable Under Finance Act, 1994; Governed by Private Security Agencies Act, 2005. A discussion on whether security services fall under manpower supply concluded that security services are distinct from manpower supply. One participant clarified that if a contract specifies security services, it does not qualify as manpower supply. Another noted that security services are taxable, and service tax must be paid, with the possibility of availing CENVAT credit if applicable to factory premises. It was emphasized that security services are regulated under the Private Security Agencies (Regulation) Act, 2005, and classified separately from manpower supply under the Finance Act, 1994.