Reverse charge mechanism

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 May 2013 Assessee entered into a contract with a CONTRACTOR TO provide labourers as per co’s requirement
for for loading, unloading purpose, PROCESSING RAW MATERIAL TO FINAL GOODS etc. Payment to be made by the company was
related NOT to the no. of labourers supplied during a specified period BUT related to quantum of work carried
out. IS SERVICE TAX APPLICALE UNDER REVERSE CHARGE MECHANISM, IF APPLICABLE UNDER RECRUITMENT OF MANPOWER OR UNDER WORKS CONTRACT SERVICE

Ganeshbabu K

Ganeshbabu K (Expert)
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14 June 2013 1)Yes..reverse charge applicable under definition of manpower supply of services..

“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].

Thanks & regards
Ganeshbabu k

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