22 November 2014
Sir, A manufacturing company receiving service from a Contractor labour(service like loading, unloading of raw materials, packing finished goods etc ). The Contractor raising bill on the basis quantity loaded & unloaded on the agreed rate. My question is under which category of service it falls. SKS
22 November 2014
After the inclusion of negative list, the importance of CATEGORY of service has lost its momentum. All such services are classified under BAS (Business Auxillary Services)
29 November 2014
But in the instant case, the contractors are continuously providing us manpower service , although the invoice is raised on quantity basis. Moreover, we never provide the quantity to be lifted / loaded/ unloaded on the work order issued by us. Can the service be treated as manpower service ?