labour contractor

This query is : Resolved

Veeresh (Querist)
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22 March 2009 Dear Friends,

Please provide your valuable opinion on the following issue:

1. A labour contranctor supplies labour for construction work.(residential complex)

2. Whether service tax applies ?

3. If applies, whether the service is to be classified under residential complex services or manpower recruiting services?

CA LOKESH KASAT, FCA, M.Com

CA LOKESH KASAT, FCA, M.Com (Expert)
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22 March 2009 Yes, service tax will be applicable, if a labour contractor providing labour to person builder who is constructing complex, then it will come under manpower as section 65(105)k includes supply of manpower to a client.
else
he will come under Complex construction services.