Service tax on labour work

Stat liab: If contractor is not company, if supervisor of labour is contractor only then contractor is liable for stax. Otherwise stax reverse charge for manpower supply. For esi also company is liable however company can make contract with contractorand trnsfr its liability. Also compaany is liable to deduct tds @ 1% for indi and huf & 2 % for othersl

In my opinion the contractor performing labour portion of contract will not amount to "supply of manpower service" since he retains the control over his workers.

Hence reverse charge provisons are not applicable and contractor will be liable to pay service tax.