27 October 2012
one of proprietorship firm is registered as a GTA and man power agency. He is providing labour to a company for installation, lifting and unloading of safty product what is the proportion for the payment of service tax by receipient and providers or reverse charge scheme is applicable on this supply of labour
27 October 2012
If the labor is supplied and they work under the control of SR than only it will be called manpower supply, but if you have undertaken a specific job and you use your labour for that job than it will not cover under RCM. Rule 2(1)(g) defined manpower supply as “supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’
28 October 2012
Hello sir, labours which are supplied don't work under the superintendence or control of service receiver, it means that reverse charge will not be applicable on itn respect of services provided or agreed to be provided by way of supply of manpower for any purpose
CAclubindia
