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whether it amounts to supply of man power

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..... whether it amounts to supply of man power
Query (Issue) Started By: - hubert fernandes Dated:- 10-7-2012 Last Reply Date:- 12-7-2012 Service Tax
Got 2 Replies
Service Tax
we are real esate developer and we avail input service of contractors in our construction activity. These contractors are issued work orders for execution of civil work. These works are not on covered under works con .....

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..... tract and are executed by such contractors on square metere basis (ie Running bills are prepared for the work executed and payment are made to such contractors after deductiing applicable tds). Whether such service provided by these contractors would amount to Manpower supply service and be taxed under reverse charge mechanism. i would also like to state some terms of the work order issued to suc .....

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..... h contractors GENERAL TERMS & CONDITIONS AND SAFEETY MEASURES xxxxx 2)labour shed , water for domestic need, fire wood shall be supplied by the owner 5) It will be the coontractors responsbility to distribute and obtain health cards to all employees employed by him including other statutory compliances such as PF, ESI, labour contract etc required under labour law and other related laws. failu .....

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..... re to do so will attrcat strict actition. in case of non compliance the contractor will be solely liable and bear penal meeasures imposed by govt or local authorities. SAFETY MEASURES a) contractor shall ensure that all his workmen shall abide by the safety measures while working at site such as wearing of safety belt, safety shoes provided by the owner at site depending upon the nature of work. .....

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..... .......... b)in case of workers required to ork on scaffolding such as external plastering ....... the contractor shall ensure that all his workmen are wearing helmets with strap of helmet properly locked and safety belt are to be worn properly by the worker with one of its end properly hooked to the scaffolding in view of the above pl advise whether such survercies by contractor will be covered .....

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..... under manpower or otherwise Reply By Pradeep Khatri: The Reply: If such above mentioned services have not been specifically mentioned in the negative list, then, it means it is taxable. Please check the Negative List first to dig out the applicability of service tax. Reply By Radha Arun: The Reply: As the billing is not for man-hours but for work executed, this is not manpower supply service. .....

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Discussion Forum - Knowledge Sharing .....

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