https://www.taxtmi.com/forum/issue?id=1164 Applicability of service tax depends on whether processing of B's goods by A in B's factory is characterised as job work or as manpower supply. The described facts show labour directed by A, no contractual employer-employee relationship between B and labour, and a departmental reference suggesting absence of such a relationship argues against manpower supply. Classification requires detailed examination of contract terms, actual direction and control of labour, and the surrounding circumstances. en-us Thu, 07 May 2009 18:59:12 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1164 Applicability of service tax depends on whether processing of B's goods by A in B's factory is characterised as job work or as manpower supply. The described facts show labour directed by A, no contractual employer-employee relationship between B and labour, and a departmental reference suggesting absence of such a relationship argues against manpower supply. Classification requires detailed examination of contract terms, actual direction and control of labour, and the surrounding circumstances. Discussion-Forum Service Tax Thu, 07 May 2009 18:59:12 +0530 https://www.taxtmi.com/forum/issue?id=1164