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    <title>Service Tax under which Category ?</title>
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    <description>Labour retained under the contractor&#039;s supervision is taxable as a contractual service within the Other Than Negative List with the contractor liable for service tax; tractor charges constitute the Right To Use Of Tangible Goods and are likewise taxable as services. Cleaning for removal of garbage should be classified as a taxable cleaning service rather than a manpower supply, neither component attracting reverse charge in the described facts, and the supplier&#039;s combined taxable services are subject to the supplier threshold exemption.</description>
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      <description>Labour retained under the contractor&#039;s supervision is taxable as a contractual service within the Other Than Negative List with the contractor liable for service tax; tractor charges constitute the Right To Use Of Tangible Goods and are likewise taxable as services. Cleaning for removal of garbage should be classified as a taxable cleaning service rather than a manpower supply, neither component attracting reverse charge in the described facts, and the supplier&#039;s combined taxable services are subject to the supplier threshold exemption.</description>
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