https://www.taxtmi.com/forum/issue?id=5440 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. en-us Tue, 19 Mar 2013 15:17:36 +0530 Thu, 23 Jan 2025 15:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5440 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. Discussion-Forum Service Tax Tue, 19 Mar 2013 15:17:36 +0530 https://www.taxtmi.com/forum/issue?id=5440