https://www.taxtmi.com/forum/issue?id=109531 Reverse charge applicability depends on whether workers operate under the recipient's control: if they do, the service is a supply of manpower and reverse charge may apply; if the contractor retains control and delivers a specified result (e.g., dismantling and shifting charged per machine), the service is not supply of manpower and reverse charge does not apply, being instead classifiable as Erection, Commissioning or Installation Services with contractor liable for service tax subject to threshold exemptions. en-us Sun, 13 Dec 2015 20:35:21 +0530 Thu, 23 Jan 2025 15:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109531 Reverse charge applicability depends on whether workers operate under the recipient's control: if they do, the service is a supply of manpower and reverse charge may apply; if the contractor retains control and delivers a specified result (e.g., dismantling and shifting charged per machine), the service is not supply of manpower and reverse charge does not apply, being instead classifiable as Erection, Commissioning or Installation Services with contractor liable for service tax subject to threshold exemptions. Discussion-Forum Service Tax Sun, 13 Dec 2015 20:35:21 +0530 https://www.taxtmi.com/forum/issue?id=109531