Man power supply

Hi Friendzzzz

Wish U all a Very Happy Republic Day..

I'm having a small doubt so i'll straight away goto my question.

My question is Mr.X is doing Man Power recruiting service and he is supplying man power to a Company, in that case Company will pay income to Mr.X incl Service Tax by deducting TDS and issue FORM 16A to Mr.A.,hope im right..

Then Mr.X will pay the Income to labours, in that case under what head of income that labours will be chargeable to tax and should Mr.X needs to deduct TDS on the income which he is paying to labours.?

If he should deduct TDS means what FORM he has to issue..?( FORM 16 or 16A )

regards,

Mukund.