20 January 2017
Hi,
I have a doubt.
Whether supply of labours in construction site by an individual contractor attract service tax ?
Whether it is covered under Supply of manpower for any purposes?
Whether any written contract is required or taxable merely based on payments made?
Please clarify.
20 January 2017
Yes, such services are subject to service tax. However, if the recipient of manpower service is a body corporate, then the liability to pay service tax rests on recipient under Reverse Charge
Further it is not necessary to have a written agreement, invoice would be a sufficient document for determining nature of service.
CAclubindia
