https://www.taxtmi.com/forum/issue?id=4431 Whether services by a security agency are Supply of Manpower depends on contract character and control: if the agency provides security and retains operational control, it is a security service and not manpower supply; if personnel are hired and deployed under the recipient's supervision, it is supply of manpower and reverse charge applies. The notification regime was amended to include security services when statutory conditions are satisfied. en-us Fri, 27 Jul 2012 12:39:44 +0530 Thu, 23 Jan 2025 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4431 Whether services by a security agency are Supply of Manpower depends on contract character and control: if the agency provides security and retains operational control, it is a security service and not manpower supply; if personnel are hired and deployed under the recipient's supervision, it is supply of manpower and reverse charge applies. The notification regime was amended to include security services when statutory conditions are satisfied. Discussion-Forum Service Tax Fri, 27 Jul 2012 12:39:44 +0530 https://www.taxtmi.com/forum/issue?id=4431