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    <title>Service Tax on Rice</title>
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    <description>Service tax treatment of labour for loading/unloading rice depends on supervision and control: if the supplier performs and supervises the loading/unloading, the activity is an exempt loading/unloading service notwithstanding charging by number of labourers; if the recipient supervises the supplied labour, the transaction is supply of manpower services and is taxable under the reverse charge mechanism.</description>
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