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    <title>labour contract</title>
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    <description>Dispute concerns applicability of reverse charge on manpower supply: one view states the receiver must pay tax under reverse charge even if the supplier does not charge or is unregistered and can later take CENVAT credit; an alternative view states reverse charge applies only when the receiver is a body corporate and the provider is an individual, HUF, firm (including LLP), or association of persons, otherwise the provider must pay tax.</description>
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      <description>Dispute concerns applicability of reverse charge on manpower supply: one view states the receiver must pay tax under reverse charge even if the supplier does not charge or is unregistered and can later take CENVAT credit; an alternative view states reverse charge applies only when the receiver is a body corporate and the provider is an individual, HUF, firm (including LLP), or association of persons, otherwise the provider must pay tax.</description>
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