https://www.taxtmi.com/forum/issue?id=111656 Reverse charge applies to services by way of manpower supply, making the service recipient liable to pay service tax under the reverse charge mechanism where the arrangement constitutes supply of manpower and the supplied persons are not the recipient's employees. Pure labour contracts in construction are generally treated as construction services with the provider liable for tax and do not attract reverse charge. Supplier registration status does not negate recipient liability where the supply falls within the manpower supply notification. en-us Mon, 20 Mar 2017 11:30:39 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111656 Reverse charge applies to services by way of manpower supply, making the service recipient liable to pay service tax under the reverse charge mechanism where the arrangement constitutes supply of manpower and the supplied persons are not the recipient's employees. Pure labour contracts in construction are generally treated as construction services with the provider liable for tax and do not attract reverse charge. Supplier registration status does not negate recipient liability where the supply falls within the manpower supply notification. Discussion-Forum Service Tax Mon, 20 Mar 2017 11:30:39 +0530 https://www.taxtmi.com/forum/issue?id=111656