There is any difference Between Labour Contractor & Supply of Manpower.
What type of Service would be Selected for LABOUR CONTRACTOR (without material )- provide service of Construction of Residential Complex.
What is Service Tax code for that.
weather Same as Construction of residential Complex OR else
Clarifying Distinctions: Labour Contractor vs. Manpower Recruitment Agency and Their Tax Implications Under Service Tax Rules A discussion on a forum addressed the distinction between a 'Labour Contractor' and a 'Manpower Recruitment or Supply Agency.' It was clarified that a labour contractor provides multiple services, often related to construction, and is not classified under Works Contract Service (WCS) when providing services without materials. Instead, these services fall under categories like 'Construction of Residential Complex' or 'Commercial or Industrial Construction Services.' The forum also discussed the implications of service tax classifications, abatement eligibility, and the reverse charge mechanism, emphasizing that pure labour services do not qualify for certain tax benefits. (AI Summary)