TMI BlogServices provided by way of supply of manpower or security servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... rvices provided or agreed to be provided by way of supply of manpower for any purpose or security services. Services provided by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory; [Note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered as body corporate, located in the taxable territory; Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: As per rule 2 (1) (g) of Service Tax Rules - supply of manpower means supply of manpower, tempora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1 of 1956); Clause (7) of section 2 of the Companies Act, 1956 (1 of 1956) . - Body corporate or corporation ' includes a company incorporated outside India but does not include- (a) a corporation sole; (b) a co- operative society registered under any law relating to co- operative societies; and (c) any other body corporate (not being a company as defined in this Act) wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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