Classification of service

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This query is : Resolved

AVNEESH KUMAR (Querist)

02 August 2015 some individuals and partnership firms are providing following services to uttar pradesh power corporation limited(u.p.p.c.l.)....

1- maintenance of garden
2- re-filling of oils in transformers
3- Maintenance of Electricity power wiring(cable)
4- ready electricity polls
5- ready electricity lines
6- maintenance of electricity wires & polls
7- install transformers

in all above cases labour, workers, mechanics are provided by contractors but all type required inputs, materials are provided by department(u.p.p.t.c.l.)

Query- now plz tell me that in which category, these above services should be classified ...

1- manpower
2- works contract
3- erection, commissioning etc.

e-mail-: avneesh.bibhu@gmail.com
plz help me

Harshal Fifadra

Harshal Fifadra (Expert)

02 August 2015 Hi Avneesh Savita,

The services in the nature of Sr. No. 1 to Sr.No. 6 shall be classified under Supply of manpower services.

Reason :

1.“Manpower Recruitment or Supply Agency” means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or
otherwise.

2. In the current case, the objective is to supply manpower for rendering services in the nature of Sr.No.1 to Sr.No. 6.

3. Service in the nature of Sr.No. 7 shall be classified as erection or commissioning services, since there is erection or commissioning i.e. installation of transformers.

4. Also, it cannot be classified as works contract services, since the services in the nature of Sr. No.1 to Sr.no. 7 does not fall within the definition of works contract service.

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