https://www.taxtmi.com/forum/issue?id=5390 Whether contractor packing in the manufacturer's factory is treated as job work/part of manufacture outside service tax or as a taxable manpower supply service turns on the contract's substance: lump sum execution with contractor control and payment per quantity supports treatment as job work excluded by the Negative List and assessed under central excise, whereas payment per time/HR and employer like control supports classification as manpower supply attracting service tax and possibly reverse charge under notified rules. en-us Fri, 08 Mar 2013 15:30:01 +0530 Thu, 23 Jan 2025 15:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5390 Whether contractor packing in the manufacturer's factory is treated as job work/part of manufacture outside service tax or as a taxable manpower supply service turns on the contract's substance: lump sum execution with contractor control and payment per quantity supports treatment as job work excluded by the Negative List and assessed under central excise, whereas payment per time/HR and employer like control supports classification as manpower supply attracting service tax and possibly reverse charge under notified rules. Discussion-Forum Service Tax Fri, 08 Mar 2013 15:30:01 +0530 https://www.taxtmi.com/forum/issue?id=5390