Dear Sir, Housekeeping or Cleaning service is leviable under reverse charge mechanism? Most of the people are saying that this service will come under the virtue of Manpower supply. But as far as my view is concern, both the services are entirely different by nature but similar by virtue. Kindly give an expert opinion on this matter.

Housekeeping/cleaning service is not leviable under RCM. If the cleaning service is provided by a person employed by the service provider and the service is charged under heading cleaning charges without referring to number of persons employed and the service provider have full control over the engaged persons it is chargeable under cleaning service. Whereas the service provider is supplying only persons and the service receiver is utlising their service under his control and also the amount is paid the amount to the service provider related to the number of persons supplied it is man power supply. This service will come under RCM. The category of service depends upon the contract between the parties.