Service tax on manpower supply service ( security service)

Budget 2015 brings lots of changes in service tax. Service tax on manpower supply service and security services is covered under full reverse charge now. For better under standing, read detailed article.   Service tax on manpower supply service – Definition: Manpower supply means supply of manpower , temporarily or otherwise, to another person to work under his ( service receiver-employer)┬ásuperintendence or control.(Rule 2(g) of service tax rules) Reference : cbec notification read here. ┬áService tax rate for manpower supply service: Service tax rate for manpower supply service is 12.36% until 1st June, 2015. New rate 14% will be...

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