https://www.taxtmi.com/forum/issue?id=111403 The issue is whether PVC flooring installation by a subcontractor - with PVC supplied by the recipient and adhesive consumed by the subcontractor - is a Works Contract Service or pure labour. Forum contributors conclude the adhesive is an incidental consumable and does not amount to transfer of property in goods, so the activity should be treated as a taxable pure labour service, not works contract, and not as manpower supply; consequently Entry 29(h) exemption is not available to the subcontractor and reverse charge claims based on manpower supply or works-contract classification are unsupportable. en-us Mon, 23 Jan 2017 02:01:12 +0530 Thu, 26 Jan 2017 22:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111403 The issue is whether PVC flooring installation by a subcontractor - with PVC supplied by the recipient and adhesive consumed by the subcontractor - is a Works Contract Service or pure labour. Forum contributors conclude the adhesive is an incidental consumable and does not amount to transfer of property in goods, so the activity should be treated as a taxable pure labour service, not works contract, and not as manpower supply; consequently Entry 29(h) exemption is not available to the subcontractor and reverse charge claims based on manpower supply or works-contract classification are unsupportable. Discussion-Forum Service Tax Mon, 23 Jan 2017 02:01:12 +0530 https://www.taxtmi.com/forum/issue?id=111403