Service tax on labour contractor

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Querist : Anonymous

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Querist : Anonymous (Querist)
01 August 2013 LABOR CONTRACTOR FOR CONSTRUCTION OF RESIDENTIAL BUNGALOWS CAN BE CLASSIFIED UNDER MAN POWER RECRUITMENT AND SUPPLY AGENCY

01 August 2013 Depends on terms of payment..

1) if payment terms are in such a way like...holding high responsibility on completion of work..then it is labour contract and not manpower supply

2)if payment is being made irrespective of any conditions or any restrictions on work completion then it will be manpower supply and consequently reversecharge will be applicable

Thanks & regards
ganesh babu k


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