Service tax on labour contractor

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Hello Expert

construction company appoints small contractor for plaster , white wash or some petty work 

contractor brings his own labour for all this work and has full control and supervision on labour 

Company has neither control nor supervision on lobour given by contractor

 

My query is 

do labour contractot covered under man power supply and by N/N 30/2012 reverse charge apply  without considering limit of 10 lakh or 

Contractor covered under construction services - and no service till Rs 10 00 000 /- 

thanks in advance 

Ritesh khurana 

Replies (7)

This is not man power supply hence no reverse tax. Nor is it works contract . Rs.10L exemption is availble

thanks CA Unnikrishnan ji

 

 

Dear CA Unnikrishnan ji 

one more query i would like to resolved 

a real estate company charge total amount  for flat collectively  

as - BSP - 25 Lakh (including all charges) 

OR 

BSP -20 lakh,  Power back up -1Lakh , EDC and IDC - 1Lakh , Car Parking - 1 Lakh , PLC -1 Lakh  -    Total -25 Lakh 

My queries are 

what is rate of  Service tax on parts other than BSP 

Do  there  any objection to departement to charge amount collectively  

 

thanks and regards 

Ritesh Khurana 

 

 

 

 

 

an individual is labour contractor and do work with labour like making shad only (without material) of plant in manufacturing companies....

then i want to know any service tax applicability  on contractor or company  and where contractor will fall as per service tax law...

please any expert help me.......

I feel that the members should post entirely new query as a new post, so that there is no mixup of replies and to avoid confusion.

 

Regarding 1st query, the case is not covered under 'supply of manpower' as the superintendence and control of labour is with the service provider. So, no reverse charge.

2nd Query, it seems that all the other charges are directly incidental and related to the main service. So, it can be taxed on collective basis.

 

This service will be taxed as 'Business Auxiliary Service'

Hello Sir give me a ans. if company appoint a contractor for construction of building and contractor provide labour for construction of work and contractor raised the bill for labour charges. this labour charges is covred which service manpower supply service or civil work contract service plz ans.


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