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
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.
CAclubindia
