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.
Menu
Manpower supply - single person
Replies (5)
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.
In my view, if service provider is providing singal person as way of Man Power in the company as daily/monthly or yearly basis the company is liable to pay Service-Tax regarding Reverse Charges Mach.
If labour is not provided by any person then is no service and not liable to pay Service-Tax in this regard.
Further any queries plz intimate.
The moot question is who has got the superintendence and control over the activities of the manpower?
The company is controlling on manpower.
The labour is not supplied by anybody and co. is paying daily charges to labour.
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 !
Recent Topics :
- GIFT REGARDING
- TDS on salary to non resident managing director
- Ewaybill and Transport documents (Lorry receipt)
- LTCG on sale of Builder Buyer Agreement
- Rule 13(2)(h) and valuation of CCDs
- Leave encashment, New labour code, Management cadr
- GST clarification needed:
- TDS processed with short deduction default
- TDS on rent paid to RNOR Landlord. Can RNOR US tax
- PAN CANCELLATION OF A DISSOLVED PARTNERSHIP FIRM
Related Topics :
CAclubindia
