19 June 2013
I am Working with Garment Mfg & Export Company. we have labour contract and give to job work. in this case do we as a principle have to undertake to the service tax liability ?
20 June 2013
1)Service should be manpower supply i.e. under command of Principal Employer. Please do refer
definition of manpower supply
“Supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].
do check whether it falls under above definition...which ever will comes reverse charge will be applicable
2) Applicable if service receiver is company or business entity incorporated as body corporate