https://www.taxtmi.com/forum/issue?id=111681 Whether supervision charges paid on a piece rate basis attract service tax under the reverse charge mechanism depends on classification: if supervision is a manpower supply, reverse charge may apply; if it is an employer employee relationship, no service tax may apply; if characterised as job work, then if job work does not amount to manufacture service tax is leviable (liability on contractor), whereas if it amounts to manufacture excise duty applies to the final product. Contractual control is determinative. en-us Thu, 23 Mar 2017 12:28:54 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111681 Whether supervision charges paid on a piece rate basis attract service tax under the reverse charge mechanism depends on classification: if supervision is a manpower supply, reverse charge may apply; if it is an employer employee relationship, no service tax may apply; if characterised as job work, then if job work does not amount to manufacture service tax is leviable (liability on contractor), whereas if it amounts to manufacture excise duty applies to the final product. Contractual control is determinative. Discussion-Forum Service Tax Thu, 23 Mar 2017 12:28:54 +0530 https://www.taxtmi.com/forum/issue?id=111681