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

[YAGAY andSUN]

Dear Kannugatta,

"Supply of manpower" means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.’ [Rule 2(g) of Service Tax Rules, inserted w.e.f. 1-7-2012].

¨ Security service, cleaning service, piece basis or job basis contract can be ‘manpower supply service’ only if the labour work under superintendence or control of Principal Employer.

This is for your kind information.

Team YAGAY & SUN

[kannugatta prasanna]

thank u for ur opinion

sir, I would like to know what kind of superintendence or control of Principal Employer. in removing & refixing of the asbestos sheets for roof of factory building?

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.