https://www.taxtmi.com/forum/issue?id=110172 Whether piece rate contractor labour at a manufacturer's premises attracts service tax hinges on contractual characterisation and the nature of the processor's operations. Supply of manpower by certain contractor entities to a company may attract the reverse charge mechanism with the manufacturer liable. If the processor's work amounts to manufacture, Central Excise applies; if only intermediate, service tax may apply as job work under Notification No. 214/86. Renting of manufacturer installed machinery to a job worker can constitute a right to use/renting service attracting service tax. en-us Mon, 11 Apr 2016 18:33:15 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110172 Whether piece rate contractor labour at a manufacturer's premises attracts service tax hinges on contractual characterisation and the nature of the processor's operations. Supply of manpower by certain contractor entities to a company may attract the reverse charge mechanism with the manufacturer liable. If the processor's work amounts to manufacture, Central Excise applies; if only intermediate, service tax may apply as job work under Notification No. 214/86. Renting of manufacturer installed machinery to a job worker can constitute a right to use/renting service attracting service tax. Discussion-Forum Service Tax Mon, 11 Apr 2016 18:33:15 +0530 https://www.taxtmi.com/forum/issue?id=110172