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reverse charge -shifting and dismantling of fixed assets

Service Tax - Started By: - pawan pant - Dated:- 13-12-2015 Last Replied Date:- 22-6-2016 - Sir,I would like to know that whether service in respect of shifting and dismantling of fixed assets provided by contractor at factory is covered manpower service under reverse charge mechanism ?.for further clarification, invoice charged by contractor on the basis of per machine shift rate. - Reply By KASTURI SETHI - The Reply = Sh.Pawan Pant Ji, As per Rule 2(1) (g) of Service Tax Rules,1994, Supply of .....

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ur case), then such service will not be classified under the category of 'Supply of Man power' and hence no reverse charge mechanism will be applicable. From your query (i.e. basis of per machine shift rate), it appears that man-power is working under the superintendence or control of Contractor, in this case service does not conform to the definition of 'Supply of Man-power'. Man-power has not been supplied to you. Hence entire liability of Service Tax is to be discharged by the .....

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Hence no abatement is admissible to the Contractor and Reverse Charge Mechanism is not applicable. It is further clarified that if a person undertakes to produce a given result for the establishment through contract labour and labour works under control of contractor and principal employer has no control over labour. In such case such service would not be supply of manpower . However, if person supplies contract labour for any work of establishment and labour works under control and supervision .....

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