https://www.taxtmi.com/forum/issue?id=111824 Classification of the contractor's piece rate production hinges on whether the activity is supply of manpower or a processing service, and whether the processes amount to manufacture for excise purposes. If processes are excisable under section 3 (including where excise is leviable at a nil rate) they fall within the exemption/negative list framework and are excluded from service tax. Contributors note that labour under contractor control points to contractor liability for service tax, whereas processes deemed manufacture (even at nil duty) would remove service tax applicability. en-us Mon, 24 Apr 2017 15:09:30 +0530 Thu, 23 Jan 2025 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111824 Classification of the contractor's piece rate production hinges on whether the activity is supply of manpower or a processing service, and whether the processes amount to manufacture for excise purposes. If processes are excisable under section 3 (including where excise is leviable at a nil rate) they fall within the exemption/negative list framework and are excluded from service tax. Contributors note that labour under contractor control points to contractor liability for service tax, whereas processes deemed manufacture (even at nil duty) would remove service tax applicability. Discussion-Forum Service Tax Mon, 24 Apr 2017 15:09:30 +0530 https://www.taxtmi.com/forum/issue?id=111824