Whether Pest Control Service is covered under "Supply of Manpower Service"??
2 Replies
CA Unnikrishnan Nair N
(Chartered Accountant)
(2083 Points)
Replied 03 November 2012
Depends on the terms. If the manpower is controlled and supervised by the receiver of service, then it is manpower supply. Manpower supply in farms is in the negative list. Even otherwise it is plant protection service that also falls in the negative list.
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