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    <title>Query regarding applicability of Reverse Charge on certain expenses incurred by Company</title>
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    <description>Payments to contractors for packing, stacking and loading that involve the contractor&#039;s own employees working under the contractor&#039;s supervision with no materials supplied do not constitute a works contract and, absent recipient control over the workers, do not amount to supply of manpower triggering reverse charge; service tax liability remains on the contractor as service provider.</description>
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