Will security personnel depoloyed by security agency at the unit be considered as 'SUPPLY OF MANPOWER FOR ANY PURPOSE' and does it become our liability to pay 75% Service Tax on secutiy agency bill as per Notification No. 30/2012-ST dated 20-06-2012 because in the bill raised by security agency clearly shows number of duties by security guards and security supervisors at our unit.
Please advice accordingly
Debate on Classification of Security Services as Manpower Supply for Service Tax Under Notification No. 30/2012-ST A discussion on a forum addressed whether security personnel provided by an agency should be classified as 'supply of manpower' for service tax purposes. The initial query questioned the liability to pay 75% service tax under Notification No. 30/2012-ST. Responses clarified that if the contract is strictly for security services, it does not classify as manpower supply. However, if personnel are hired and deployed under the company's control, it falls under manpower supply, making reverse charge applicable. It was noted that the government amended the notification to include security services under reverse charge from August 7, 2012. (AI Summary)