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Service Tax - Highlights / Catch Notes

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Classification of services - Job work - where the contracts ...


Contractors Paid by Piece Rate Aren't "Manpower Supply" if They Supervise Workers, No Employer-Employee Relationship.

May 10, 2023

Case Laws     Service Tax     AT

Classification of services - Job work - where the contracts provide for payment of services on piece rate basis and where the supervision over the workmen employed remains with the contractors, where the employee-employer relationship exists between the contractor and his workmen supplied, the services are not classifiable under “Manpower recruitment or Supply Agency service”. - AT

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