Manpower supply versus works contract
This query is : Resolved
17 March 2014
I am engaged in manufacturing business and having central excise registration. I receive the labour through contractors for various works like packing and other processes related to manufacture of excisable goods. The services of such contractors would be covered under which service- manpower supply or works contract?
18 March 2014
packing is a part of manufacturing. process amounting to manufacturing is exempt from service tax. So no liability towards Service tax either by service provider or receiver
18 March 2014
Dear Krishan Kumar
My views are as follows.
Please let me know whether the business which you operate is a body corporate?
Since you utilise the service of contractor and as he is engaged in manpower supply
You would be liable to service charge under reverse charge mechanism depending on whether entity is a body corporate( company)
My views are as follows.
Please let me know whether the business which you operate is a body corporate?
Since you utilise the service of contractor and as he is engaged in manpower supply
You would be liable to service charge under reverse charge mechanism depending on whether entity is a body corporate( company)
25 March 2014
Yes the business is pvt ltd. The contractors have supplied the labourers to me who are working in my factory. I am getting job works done through them.
15 April 2014
Yes in this case you would be liable to service tax on reverse charge mechanism
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- REGARDING GST ON COMMERICIAL PROPERTY
- 15ca /15cb whose income tax login? remitter or nri seller's login?
- GST on export of services and Input Credit
- ITC temporary reversal and reclaim
- Regarding Documentation & Compliances for Opening of Unit of Pvt Ltd.
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- TDS U/S. 194NF
- Applicable TDS rate for sale of property in Nov 2024
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Payment of bonus act - notice pay recovery
- MIS MATCH OF INVOICE NUMBER
- GST Regis.
- ITC c/f from FY2022-23 to FY2023-24 entered the same in table 8C of GSTR9 of FY 2022-23, in FY23-24
- Late filling fees Demand by gst office
- IGST Credit-Show cause notice issued-confusion
- Short and Excess provision of expenses
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
Trending Online Classes
CAclubindia
