Catagory of service


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Querist : Anonymous

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Querist : Anonymous (Querist)
22 November 2014 Sir,
A manufacturing company receiving service from a Contractor labour(service like loading, unloading of raw materials, packing finished goods etc ).
The Contractor raising bill on the basis quantity loaded & unloaded on the agreed rate.
My question is under which category of service it falls.
SKS

22 November 2014 After the inclusion of negative list, the importance of CATEGORY of service has lost its momentum. All such services are classified under BAS (Business Auxillary Services)

Rupesh Jain (Expert)
26 November 2014 under the business auxillary servies and charges service tax 12.36% of invoice value.

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Querist : Anonymous

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Querist : Anonymous (Querist)
29 November 2014 But in the instant case, the contractors are continuously providing us manpower service , although the invoice is raised on quantity basis. Moreover, we never provide the quantity to be lifted / loaded/ unloaded on the work order issued by us. Can the service be treated as manpower service ?

29 November 2014 Business Auxillary Service is wide enough to cover all such services.

01 December 2014 agreed with above replies.


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