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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Classification - Contract on lump-sum/job basis of "Storage ...


Contract for Agricultural Produce Storage Classified as Labor Supply Service Due to Unskilled Manpower Provision.

April 13, 2016

Case Laws     Service Tax     AT

Classification - Contract on lump-sum/job basis of "Storage Warehouse and handling of Agricultural Produce" - produce of attendance sheet, proof of actual payment towards statutory obligations like PF, ESIC etc., would mean that the contract entered was for description of work and supply of unskilled manpower, directly comes under the category of "Manpower Recruitment and Supply Agency Services" - AT

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