Manpower supply

[yateen vyas]

Sir,

If we made a contract with contractor for any work and we will not mention anywhere manday supply.Like for any work if i will give monthly contract even work is done by labour but my contract was only for wrok that has to be done.Does it will fall under manpower supply please take this issue with all rules & regulation.

Rgds

Yateen vyas

AI Summary

Manpower supply vs works contract: service tax applies to provision of personnel, combined material/labour fits works contract.
A contract whose principal deliverable is provision of personnel will attract service tax as manpower supply, while agreements combining supply of materials with labour are generally taxed as a works contract. The legal characterisation depends on the contract terms and actual performance; statutory labour obligations under provident fund and employee state insurance may render workers indirectly employed by the contractee and create overlapping compliance and tax consequences.