Under reversed mach.


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Querist : Anonymous

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Querist : Anonymous (Querist)
09 October 2013 DEAR SIR

A LABOUR CONTRACTOR WORKIN A COMPANY COMPANY PAY TO TON BAISED HIS INVOICE AND COMPANY TREAT IN SERVICE TAX UNDER Business Auxiliary
BUT SOME COM. TREAT UNDER MANPOWER. WHAT IS RIGHT. PL. ADVISE ME.

09 October 2013 1)If it is manpower supply reversecharge applicable and reversecharge not applicable if it is labour contract

2)In your case payment to labour contractor is fixed on basis of completion of work,,
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it clearly shows there is no superintendance and control of principal employer and hence it is not manpower supply and hence reversecharge not applicable and service to be paid on basis of invoice recd from contractor

09 October 2013 1)For reversecharge Applicability Service should be manpower supply i.e. under command of Principal Employer.

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“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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