https://www.taxtmi.com/forum/issue?id=110347 Where a principal supplies materials and a contractor supplies only labour to make furniture, tax treatment depends on whether the activity is manufacture (excise duty by the contractor if excise turnover threshold met) or a taxable job-work/service (service tax payable by the contractor if its service turnover exceeds the service-tax threshold); pure labour is not manpower supply. If the principal erroneously paid service tax under a different category, unilateral self-adjustment is not permitted and refund must be sought with supporting contractual and payment documents. en-us Fri, 13 May 2016 16:47:29 +0530 Thu, 23 Jan 2025 15:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110347 Where a principal supplies materials and a contractor supplies only labour to make furniture, tax treatment depends on whether the activity is manufacture (excise duty by the contractor if excise turnover threshold met) or a taxable job-work/service (service tax payable by the contractor if its service turnover exceeds the service-tax threshold); pure labour is not manpower supply. If the principal erroneously paid service tax under a different category, unilateral self-adjustment is not permitted and refund must be sought with supporting contractual and payment documents. Discussion-Forum Service Tax Fri, 13 May 2016 16:47:29 +0530 https://www.taxtmi.com/forum/issue?id=110347