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Security personnel v/s manpower supply

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..... 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 a .....

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..... dvice accordingly - Reply By JAMES PG - The Reply = If the contract given to a Security agency is clearly for providing security service and the servcie provided is purely security service, it will not fall under the definition of manpower supply. If you are hiring manpower from a Contractor and deploying them for security coverage pr for any other purpose under your superintndence and control .....

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..... , then it will fall under manpower supply liable to reverse charge - Reply By Pradeep Khatri - The Reply = Correctly explained by Mr. James PG. - Reply By Jayant Kuvelkar - The Reply = For a body corporate, it will be safer to pay 75% under reverse charge to avoid imminent controversies. After all it is not an expenditure as they can take credit of the tax. It has to be remembered that the ma .....

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..... in objective to bring such services eg. labour supply contractors, security services, small contractors under reverse charge was the innumerable frauds committed by such service providers of not paying the service tax collected to Govt. - Reply By hubert fernandes - The Reply = please refer draft circular 354/127/2012-TRU - Reply By JAMES PG - The Reply = Vide Notn No 45/2012 dated 7.08.1 .....

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..... 2, Govt has amended Not No 30/12 dated 20.06.12 so as to include Security services also. Hence reverse charge will be applicable for Security services also wef 7.08.12 - Security personnel v/s manpower supply - Query Started By: - Ashok Chopra Dated:- 27-7-2012 Service Tax - Got 5 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Mana .....

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..... gement India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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