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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 ser .....

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Manpower means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control. (This definition is effective from 1.7.2012.) As per the definition, where supplied man-powers are working under supervision .....

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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 work .....

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Contractor inasmuch as this service is classified under the ambit of 'Erection, Commissioning or Installation Services' specified under erstwhile Section 65(105)(zzd) (Now valid for statistical purpose) Old Accounting Code No. 00440233 still .....

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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 con .....

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of principal employer. In such case such service would be supply of manpower . Now you are to arrive at the decision keeping in view of nature of the contract/agreement executed (or verbal) with the Contractor. In case no agreement, invoice will be .....

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ect. While giving a query you have to give complete details; then only it could be analyzed and correct advice could be rendered otherwise more complications will be there. - Reply By pawan pant - The Reply = thank you so much sir for your positive r .....

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.MARIAPPAN GOVINDARAJAN, Sir and Sh.Ganeshan Kalyani, Sir for liking and supporting my views on merits. - Reply By vikram singh - The Reply = Kasturi Sir, please reply what RCM will be applicable on it,RegardVikram - Reply By KASTURI SETHI - The Repl .....

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