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    <title>Categorisation of Service - Manpower or Cargo Handling service?</title>
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    <description>Contracts charged on a fixed unit-of-cargo basis are treated as cargo handling service because payment is tied to tonnage and the provider may use men or machines; manday-based billing constitutes manpower supply and falls under the manpower-supply regulatory treatment, including reverse-charge implications. For manpower-supply invoices it is recommended to state the amount of service tax payable on the invoice to reflect tax payable by both provider and receiver under the reverse-charge framework.</description>
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      <description>Contracts charged on a fixed unit-of-cargo basis are treated as cargo handling service because payment is tied to tonnage and the provider may use men or machines; manday-based billing constitutes manpower supply and falls under the manpower-supply regulatory treatment, including reverse-charge implications. For manpower-supply invoices it is recommended to state the amount of service tax payable on the invoice to reflect tax payable by both provider and receiver under the reverse-charge framework.</description>
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