TaxTMI 
TaxTMI 
2023 (10) TMI 319
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....o firms namely M/s. Green Steps facility Management Services, Raipur and M/s. Clintech Service and Workforce, Raipur for supply of manpower for housekeeping i.e. cleaning of appellant's plant and office premises. Observing that the appellant has availed the Manpower Supply Services. As per Section 68(1) of the Finance Act, 1994 every person providing taxable services shall pay the service tax. However, Section 68(2) empowers the government to notify services and the persons liable to pay service tax on such services. In other words, once a service is notified under Section 68(2), instead of the person providing the service, the person who is notified will have to pay the service tax. Notification No. 30/2012-ST dated 20.06.2012 was issued u....
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....e fact that 100% of the service tax was already paid in the case of service provider M/s. Clintech Service and Workforce, by the said service provider under the head 'Cleaning Services'. The tax liability qua the Cleaning Services has to be discharged by the service provider. Learned counsel impressed upon that the services received by the appellant were actually Cleaning Services and not Manpower Supply Services as alleged by the department. It is submitted that as per Rule 2(1)(g) of Service Tax Rules and CBEC Circular dated 15.12.2015, the service tax liability under RCM on Manpower Supply Service cannot be demanded where the payment has been made on job work basis and where the labourers are under the control and supervision of the serv....
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....authority has correctly interpreted the terms of the contract to arrive at the conclusion that contract has all the ingredients of the contract for supply of manpower. Until 31.03.2015, the service provider had also discharged his service tax liability to the extent of 25% only as per the Notification No. 30/2012-ST dated 20.06.2012. No error therefore has been committed by the adjudicating authorities while holding the services in question to be classifiable as Manpower Supply Services for which the service recipient is liable under RCM. Hence, the appellant being the recipient has rightly been confirmed for the impugned demand. Appeal is accordingly prayed to be dismissed. 5. Having heard the rival contentions and perusing the records, w....
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....ment or supply of manpower includes services in relation to pre-recruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the candidate;] 7. We also observe from the circular relied upon by the appellant bearing No. 190/9/2015-ST dated 15.12.2015, wherein it has been clarified as under: "2. The matter has been examined. The nature of manpower supply service is quite distinct from the service of job work. The essential characteristics of manpower supply service are that the supplier provides manpower which is at the disposal and temporarily under effective control of the service recipient during the period of contract. Service provider's accountability is only to....
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.... to provide the Housekeeping and Cleaning Services. The manpower/the labourers as were to be deployed by the provider for doing House Cleaning Services in the plant and office premises of the appellant were under the control and supervision of the service providing companies only. The service provider only had agreed to ensure that its manpower will conduct themselves in most orderly manner and maintained perfect discipline else they would be immediately recalled to be substituted with the another person. The safety of the manpower was also agreed to be within the purview of the service provider only. 10. We also observe from the invoices of both the companies that they charged not only for service of cleaning but also for housekeeping too....