https://www.taxtmi.com/forum/issue?id=109259 Labour contractors supplying pure labour (without material) must be classified by the actual activity (e.g., construction of residential complex, commercial construction, erection/commissioning) and not as Works Contract Service; such pure-labour services do not qualify for abatement available when contracts include both materials and labour. Manpower recruitment/supply is a distinct intermediary service with separate reverse-charge and classification implications and cannot be conflated with the multipurpose role of a labour contractor. en-us Thu, 08 Oct 2015 15:40:32 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109259 Labour contractors supplying pure labour (without material) must be classified by the actual activity (e.g., construction of residential complex, commercial construction, erection/commissioning) and not as Works Contract Service; such pure-labour services do not qualify for abatement available when contracts include both materials and labour. Manpower recruitment/supply is a distinct intermediary service with separate reverse-charge and classification implications and cannot be conflated with the multipurpose role of a labour contractor. Discussion-Forum Service Tax Thu, 08 Oct 2015 15:40:32 +0530 https://www.taxtmi.com/forum/issue?id=109259