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Service tax liability on packing labour contratcor

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(Querist)
17 December 2016 I would like to know, in case a partnership firm hires labour for packing from a contractor and labours are instructed by the management of partnership firm then is service receiver i.e. firm is liable to pay Service tax or not?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
17 December 2016 As service receiver is a firm no service tax payable under RCM.

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