https://www.taxtmi.com/forum/issue?id=108574 Payments to employees for loading and unloading constitute wages and should be recorded as such; they do not create a separate manpower-supply service. Payments to outsiders or supplied labour performed under the payer's control and supervision qualify as manpower supply and may attract service tax under the 100% reverse-charge mechanism. Loading and unloading must be accounted separately rather than debited to a freight account to avoid unintended GTA exposure, and associated statutory labour compliances should be considered. en-us Sun, 10 May 2015 13:57:55 +0530 Thu, 23 Jan 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108574 Payments to employees for loading and unloading constitute wages and should be recorded as such; they do not create a separate manpower-supply service. Payments to outsiders or supplied labour performed under the payer's control and supervision qualify as manpower supply and may attract service tax under the 100% reverse-charge mechanism. Loading and unloading must be accounted separately rather than debited to a freight account to avoid unintended GTA exposure, and associated statutory labour compliances should be considered. Discussion-Forum Service Tax Sun, 10 May 2015 13:57:55 +0530 https://www.taxtmi.com/forum/issue?id=108574