Service tax on Furniture making

[mukesh pareek]

Dear Expert's

Please give your valuable comment''s on below issue

1.We taken service from M/s.xyz for making furniture in our factory to use our own material.

2.Service provider charged bill mentioning ''LABOUR CHARGE ONLY''

3.We have paid full (14.50) service tax under 'Man power supply service'and service tax return also filled in last month.

Now we came to know that we have paid wrongly under 'Man power supply service' instead of 'Works contract service'

Now please advise what is correct category and if we have paid wrong then what is the solution ?

Thanks in advance.

AI Summary

User advised to claim refund for service tax wrongly paid under 'Manpower Supply' instead of 'Works Contract Service.' A user sought advice on the correct service tax category for furniture-making services they availed, using their own materials. They initially paid service tax under 'Manpower Supply Service' but later realized it should have been under 'Works Contract Service.' Experts advised that since the service involved only labor, it falls under 'job-work' and not 'Manpower Supply.' They suggested that the user could claim a refund for the wrongly paid tax but not adjust it against future liabilities. The discussion also highlighted that the service provider's registration category does not affect the refund claim. The user was advised to apply for a refund with necessary documentation.