02 April 2013
hiiii For Dismentling of A.c., sheets we paying amount on per sqm basis.So, we require to pay Service Tax on supply of manpower on partial reverse basis.
02 April 2013
There is no such definition in effect fr now. However in simple words for the purpose of reverse charge when the services availed are on the basis of manpower used (i.e person employed x hr/days) it would be manpower supply but in case services are availed on the basis of job done then it would be labour contract/construction contract/job work contract it would not be a manpower supply. Invoice/bill or agreement copy would be legal document to decide the above nature of service.
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