st reverse charge on pure labour charges, Service Tax

[kannugatta prasanna]

Dear experts

ours is pvt ltd., company, recently we engaged a labour contractor for removing & fixing of asbestos sheets for our factory  material supplied by the us.we would like to know whether RC service tax  is applicable on labour work provided  by individual  labour contractor

shaku

Posts / Replies

[Pradeep Khatri]

Dear Kannugatta,

"Supply of manpower" means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].

¨ Security service, cleaning service, piece basis or job basis contract can be ‘manpower supply service’ only if the labour work under superintendence or control of Principal Employer.

This is for your kind information.

Team YAGAY & SUN

[kannugatta prasanna]

thank u for ur opinion

sir, I would like to know what kind of superintendence or control of Principal Employer. in removing & refixing of the asbestos sheets for roof of factory building?