reverse charge -shifting and dismantling of fixed assets

[Asked by Guest]

Sir,

I would like to know that whether service in respect of shifting and dismantling of fixed assets provided by contractor at factory is covered manpower service under reverse charge mechanism ?.

for further clarification, invoice charged by contractor on the basis of per machine shift rate.

AI Summary

Supply of Manpower determines reverse charge applicability; workers under contractor control prevent reverse charge on dismantling services.
Reverse charge applicability depends on whether workers operate under the recipient's control: if they do, the service is a supply of manpower and reverse charge may apply; if the contractor retains control and delivers a specified result (e.g., dismantling and shifting charged per machine), the service is not supply of manpower and reverse charge does not apply, being instead classifiable as Erection, Commissioning or Installation Services with contractor liable for service tax subject to threshold exemptions.