LABOUR CONTRACTOR

[Asked by Guest]

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

AI Summary

Classification of labour contractor services determines tax treatment and precludes abatement for pure labour-only contracts.
Labour contractors supplying pure labour (without material) must be classified by the actual activity (e.g., construction of residential complex, commercial construction, erection/commissioning) and not as Works Contract Service; such pure-labour services do not qualify for abatement available when contracts include both materials and labour. Manpower recruitment/supply is a distinct intermediary service with separate reverse-charge and classification implications and cannot be conflated with the multipurpose role of a labour contractor.