https://www.taxtmi.com/forum/issue?id=5428 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. en-us Sat, 16 Mar 2013 18:03:50 +0530 Thu, 23 Jan 2025 15:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5428 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. Discussion-Forum Service Tax Sat, 16 Mar 2013 18:03:50 +0530 https://www.taxtmi.com/forum/issue?id=5428