With reference of Notification issued on 1'st March-11 and subsequent clarification issued on 18'th May-11 regarding Service tax applicability on SEZ units.
Need clarification whether a Contract Manpower service provider shall charge ST to its client operating in SEZ. ??
Where client has multiple Operations in and outside the SEZ , and Manpower service provider is registered outside SEZ.
Also , MANPOWER RECRUITMENT AND SUPPLY AGENCY'S SERVICE under sub clause ' K" of clause 105 of section 65 of finance Act, is not listed in clause (ii) of sub rule 1 of rule 3 of the export of Service Rule 2005.
Question is : Whether Manpower management vendor shall charge ST and then client taking a refund or vendor not charging ST at all ???
Rgds: Vishal T 30th May 2011 From India, Bhopal
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