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About contract labour

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15 April 2014 Q. a company hire contract labour for construction ,then it is covered under Reverse charge in service tax because of man power supply or works contract?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
15 April 2014 Man Power Supply as contract labour is being hired.
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mtvcamba

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mtvcamba (Expert)
26 May 2014 Man Power supply would be applicable only if the men are supervised by the service receiver.

If the are under the supervision of the service provider and the consideration is basis the work done and not basis the head count then it cannot be classified as Man Power Supply.
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