TaxTMI 
TaxTMI 
Hi,
Please let me know SERVICE TAX APPLICABILITY ON PURE LABOUR CONTRACT. Individual having Wooden work on pure Labour Basis.
SERVICE TAX APPLICABILITY ON PURE LABOUR CONTRACT
06 Oct 2016 
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Service tax on pure labour contracts may apply unless small scale exemption; invoices should state pure labour charges.
Service tax applies to charges for performing work under a pure labour contract unless covered by a small scale exemption; such contracts are not works contracts where there is no transfer of property in goods. Invoices should explicitly state 'Pure Labour charges' to reflect the taxable service and avoid potential reclassification. (AI Summary)
Service tax applies to charges for performing work under a pure labour contract unless covered by a small scale exemption; such contracts are not works contracts where there is no transfer of property in goods. Invoices should explicitly state 'Pure Labour charges' to reflect the taxable service and avoid potential reclassification. (AI Summary)