Negative list of services

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Querist : Anonymous

Querist : Anonymous (Querist)

30 August 2013 Respected Sir / Madam,
I would like to ask that the service provided by labour contractor in the premises of service receiver,who is manufacturer & its final product is excisable product. Please also would like to inform you that necessary raw materials, equipments, electric power supply etc. to be provided by service received. Is this service provided by labour contractor falls under Manpower Supply service & service received liable to make payment under partial reverse charges if service receiver is company, as per the new negative list of service tax rules.
Please advice in this regards is highly appreciated.

Thanks for your kind co-operation for understanding our complex service tax rules.

CA Suresh Jain

CA Suresh Jain (Expert)
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31 August 2013 This is not a simple question. The nature of work and supervision and control has to be studies. In a broader way, if 1. control and supervision of the workers is of the contractor, 2. contractor is paid as per quantity of the production, 3. contractor is responsible for the quality of the goods produced 4. the factory is not making any payment directly to worker and 5. the process is said to be a process of manufacture of final products, it shall be a Job work exempted or otherwise a service of supply of manpower

disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case

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