https://www.taxtmi.com/forum/issue?id=114494 The manufacturer's receipt of manpower-based fabrication, repair and maintenance services from a contractor who invoices lump-sum and claims threshold exemption attracts liability under the Reverse Charge Mechanism. Supply of manpower for on-premises work is treated as a taxable service to the recipient regardless of billing method or temporary idleness of personnel; threshold exemption of the supplier does not absolve the recipient from reverse charge responsibility. The arrangement is viewed as outside the job-work definition and within the service tax net, placing compliance and tax payment duty on the employer/recipient. en-us Tue, 15 Jan 2019 19:19:45 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114494 The manufacturer's receipt of manpower-based fabrication, repair and maintenance services from a contractor who invoices lump-sum and claims threshold exemption attracts liability under the Reverse Charge Mechanism. Supply of manpower for on-premises work is treated as a taxable service to the recipient regardless of billing method or temporary idleness of personnel; threshold exemption of the supplier does not absolve the recipient from reverse charge responsibility. The arrangement is viewed as outside the job-work definition and within the service tax net, placing compliance and tax payment duty on the employer/recipient. Discussion-Forum Service Tax Tue, 15 Jan 2019 19:19:45 +0530 https://www.taxtmi.com/forum/issue?id=114494