If single person working in a company as a labour ( Non an Employee ) on daily fixed charges is comes under Manpower Supply under Reverse Charge Mechanism.
If single person working in a company as a labour ( Non an Employee ) on daily fixed charges is comes under Manpower Supply under Reverse Charge Mechanism.
The moot question is who has got the superintendence and control over the activities of the manpower?
This is not a case of manpower supply as no one has supplied the labour. He is working in his individual capacity and is rendering his services directly to you. No reverse charge is attracted.
Agreed with experts !
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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