Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Manpower supply

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sir, If we made a contract with contractor for any work and we will not mention anywhere manday supply.Like for any work if i will give monthly contract even work is done by labour but my contract was only for wrok that has to be done.Does it will fall under manpower supply please take this issue with all rules regulation. Rgds Yateen vyas - Reply By Siva Sankaran - The Reply = If the wo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rk is done alone with manpower then it will attract service tax within the scope of Supply of Manpower. If the service provided is combined with materials and labour then it will be taxed under Works Contract. - Reply By Mahaganapathi V - The Reply = Dear Sir This issue is a wider one and cannot be answered in tow lines. I would advise you to take the provisions of ESI and PF Acts where in even .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a contractor's labours are considered as indirect employees and the necessary provisions are applicable accordingly. In India there are many Acts which enforces tax for a single transaction. For Ex:- a works contract has two portions of activity 1. supply or materials 2. supply of service. The first aspect is covered under VAT and the second is covered under Service Tax. There are different meth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods to pay the tax in these laws. The issue does not stop here. As i have mentioned in the beginning the ESI, PF comes and plays a role for the indirect employment. There are judgements from the Apex court which says " to decide whether a contractor's labour is the indirect employee of the contractee or the employee of the contractor one should analyse the terms of the contract". Even for a single .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... day of employment these contributions to be made which makes the small and medium business technically in to confusions and the fact is there are huge amount standing unclaimed at the governments account.. Further the point to be asked here is if PF and ESI was paid on a labour contract transaction, how again service tax can be enforced? This country has lot of authorities where by the business p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eople are getting more notices. At times such Notices are even more in number than their business orders...:-) - Manpower supply - Query Started By: - yateen vyas Dated:- 16-3-2013 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates