Labour provided to excavation of cable -under which catagory

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Labour provided to excavation of cable -under which catagory so that service tax provider received service tax @ 6.18 under RCM...........pls suggest

 

 

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Dear Pramod,

Labour provided for Excavation purpose means it is deemed Manpower supply, hence it is not comes under "Reverse Charge Mechanism".

question also not clarity of Provider receives ....

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