https://www.taxtmi.com/forum/issue?id=110807 Pure labour contracts for on-site construction and finishing works are not manpower supply or works contracts but are taxable as an other than negative list service under forward charge, with contractors required to charge service tax on invoices. Where multiple services are bundled by a single contractor classification may differ; otherwise each service is classified separately. The point of taxation is the earlier of invoice date or payment, and if no invoice is issued within thirty days of completion, the completion date substitutes for the invoice date. en-us Wed, 17 Aug 2016 17:42:40 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110807 Pure labour contracts for on-site construction and finishing works are not manpower supply or works contracts but are taxable as an other than negative list service under forward charge, with contractors required to charge service tax on invoices. Where multiple services are bundled by a single contractor classification may differ; otherwise each service is classified separately. The point of taxation is the earlier of invoice date or payment, and if no invoice is issued within thirty days of completion, the completion date substitutes for the invoice date. Discussion-Forum Service Tax Wed, 17 Aug 2016 17:42:40 +0530 https://www.taxtmi.com/forum/issue?id=110807