Mr. Anil Goel, from the very beginning i am saying ,No RCM will be applicable for the service “Labor charges for cutting Pipeline flushing work”
RCM will not be applicable because the said service is not covered under manpower supply service. Why the service will not be a manpower supply service that thing only I have pointed out by referring Rule 2 (g) of service tax rule vide notification no 36/2012.
There will be no question of covering the service under works contract service not because there is no provision of material as well as with service. This need be studied with definition of works contract as “works contract” means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation.