Reverse charge mechanism Labour

[nilesh shinde]

I am (Say A) providing Labour service to some other person (say B) and he add some other charges in their invoice & provide service to Company( KPS Ltd).

Note .I (sayA) provides Labour service occasionally i.e.4-5 time in year. I don’t have Service Tax No. my Turnover is less than 9 lakh.  

Now My(Say A) query is…

1.This service may fall under Supply of Manpower for any purpose/reason. ?

2.Partial Reverse charge mechanism will be applicable.

3.Whether Service Tax Registration compulsory in my Case? If Yes there is no fixed Place of business then how can apply for S.T. No.?

Pl advise

AI Summary

Reverse charge mechanism for manpower supply: recipient liable where workers are under their control, supplier exempt under turnover threshold.
Whether a labour provider's services are treated as manpower supply hinges on whether the supplied workers are placed under the recipient's control and superintendence. If they are, the recipient is liable under the reverse charge mechanism to pay service tax on the value of the service; if they are not, the arrangement is independent contract labour and reverse charge does not apply. Suppliers below the turnover threshold are not required to pay service tax or obtain registration.