16 April 2013
if a Pvt ltd(construction co.) hiring labours for making building and supply materials to the labours than this will covered under reverse charge mechanism of manpower supply service?
16 April 2013
Yes it is covered provided 1) The labour should be under the control of the Construction company( then only it is considered as Man power supply) 2) Service provider should be either individual or HUF or Partnership or LLp or association of person.
if the service provider is pvt ltd company then reverse charge is not applicable.
16 April 2013
For more information refer the article https://www.caclubindia.com/articles/reverse-charge-methodology-under-service-tax-16364.asp#.UW1677Wnp0w
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