Services provided by way of supply of manpower or security services

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..... ed 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:- "Or security service" has bee .....

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..... (g) of Service Tax Rules- "supply of manpower" means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control. As per rule 2 (1) (fa) of Service Tax Rules- "security services" means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detecti .....

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