https://www.taxtmi.com/forum/issue?id=111502 Classification depends on who controls the labour: if the contractor controls and charges per work completed the service is an Other Than Negative List service with the service provider liable for tax and no reverse charge or abatement; if the company controls and supervises the labour the arrangement is a Manpower Supply and the service receiver may be liable under the Reverse Charge Mechanism, so the contract's terms (billing on man-days, supervision, statutory payments) must be examined. en-us Tue, 14 Feb 2017 14:42:17 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111502 Classification depends on who controls the labour: if the contractor controls and charges per work completed the service is an Other Than Negative List service with the service provider liable for tax and no reverse charge or abatement; if the company controls and supervises the labour the arrangement is a Manpower Supply and the service receiver may be liable under the Reverse Charge Mechanism, so the contract's terms (billing on man-days, supervision, statutory payments) must be examined. Discussion-Forum Service Tax Tue, 14 Feb 2017 14:42:17 +0530 https://www.taxtmi.com/forum/issue?id=111502