Manpower supply and labour contract

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Querist : Anonymous

Querist : Anonymous (Querist)

19 September 2014 what is difference between manpower supply service and labour contract?

whether labour contract comes under work contract?

girish

girish (Expert)
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21 September 2014 Pure labour is subject to service tax. Along with labour any goods are transferred then its works contract.

Querist : Anonymous

Querist : Anonymous (Querist)

22 September 2014 whether it comes under manpower supply and RCM apllicable?
In contract rate is fixed as per work not as per labour. so i think it is not a manpower supply and whole service tax will be paid by service provider

MOHAMMAD SALIM

MOHAMMAD SALIM (Expert)
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06 October 2014 If only manpower supply where the manpower works under supervision and control of service recipient it is manpower supply and RCM supplies in certain cases...

However if the manpower works in control and supervision of service provider it is not a manpower supply but a labour contract..-- No RCM.

If along with labour contract , transfer of property in goods are involved it becomes a work contract (composite contract) on which RCM applies in certain cases...