Works contract and manpower supply

since your contractor is providing man power only, he is liable to charge service tax only. no vat is leviable.

Thanks Sir,

Manpower supply means supply of manpower , temporarily or otherwise, to another person to work under his ( service receiver-employer)  or control  but wages of man power will be paid the the service provider. 

In simple words  Work contract is joint contract in which service is provided and some material is also transfer as sale. It AMC , Commission, erection and installation of plant, machinery, equipment, structure ; construction of buildings; turnkey projects; maintenance services -AMC contracts; Job work contracts.

The Basic Difference between Man power Supply and Works Contract is : In Works Contract  Man power supply imay be incluede as per the contract for carrying out the job/contract for specific but if providing in Man Power only can not be Works Contract as some Trasnfer of goods is inlcuded in that