st reverse charge on pure labour charges

[kannugatta prasanna]

Dear experts

ours is pvt ltd., company, recently we engaged a labour contractor for removing & fixing of asbestos sheets for our factory  material supplied by the us.we would like to know whether RC service tax  is applicable on labour work provided  by individual  labour contractor

shaku

AI Summary

Company Seeks Clarification on Reverse Charge Service Tax for Asbestos Labor Work Under Section 66B: Definition of Control A private limited company engaged a labor contractor to remove and fix asbestos sheets in their factory, with materials supplied by the company. The company inquired about the applicability of reverse charge service tax on the labor work provided by the contractor. An expert clarified that 'supply of manpower' involves labor working under the superintendence or control of the principal employer, which can apply to services like security or cleaning if these conditions are met. The company further sought clarification on what constitutes superintendence or control in their specific context.