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Manpower supply service reverse charge

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This query is : Resolved

HARSHIT JAIN (Querist)

30 October 2013 kindly advice me that if a Labour contract has been entered by a corporate body with a individual contractor for execution of a work on contracted rates, like Rs 10,000 for tying bagasse into bales, than the liability under reverse charge mechanism will attract on the shoulders of the service receiver??

Ganeshbabu K

Ganeshbabu K (Expert)

30 October 2013 Meaning of Supply of manpower - “Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax rules, inserted w.e.f. 1-7-2012].
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hus unless they work under your control or supervision, it is not mnpower supply and hence no reverse charge, so it is not manpower supply service in your case and hence no reversecharge concept,,service provider supposed to collect and pay to dept.
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advisable to print payment terms in invoice

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