Labour supply


01 September 2012 Dear sir,

Is service tax is applicable on labour supply at site work and contractor also raised a labour invoice ?

Is there is any exemption prior or after finanical year 2009

Thanking you

02 September 2012 Prior to finance act 2005 service tax on supply of manpower was not applicable. No exemption w.e.f. 2005 is available except small service provider

Answer to first part is - service taxx is applicable to both i.e. the person who raises the bill for providing labour and also to the person who raises bill for contractor service


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