12 December 2014
1.but we done agreement for job(cleaning) not for labour supply, 2.he also provide some chemical like handwash,spray colin etc .then here RCM apply under work contract(labour and material both supplied)?
16 December 2014
1. The nomenclature is not important. The substance of the transaction matters. Housekeeping services CANNOT be provided without supply of manpower. Accordingly housekeeping services will be covered under supply of manpower.
2. It is NOT a works contract because works contract means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property.