A company gets electric installation work done. The vendor (individual/partnership) issues only labour bill. Is company liable to pay service tax on labour charges under reverse charge? Will the service falls under works contract or manpower supply or any other category?
As per my understanding since the vendor is charging only for labour, the service will not fall under works contract, since works contract implies supply of material + labour.
Similarily above work is not a contract for supply of manpower but a contract for work, so manpower supply shall also not apply.
Apart from above is company still liable to pay service tax? For your opinion.
CAclubindia
