https://www.taxtmi.com/caselaws?id=756616 Services involving scaffolding, duct work, removal of spillage material and housekeeping were examined to determine whether they amounted to manpower supply liable to service tax under reverse charge. The decisive test was whether labour was placed under the recipient's control and supervision; where the contractor undertook specific jobs on a lump-sum basis and retained responsibility for execution, the arrangement was not manpower recruitment and supply agency service. Mere deployment of labour or lump-sum payment did not convert a works contract for specified tasks into manpower supply. On that basis, the tax demand was held unsustainable and consequential relief followed. en-us Fri, 02 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756616 Services involving scaffolding, duct work, removal of spillage material and housekeeping were examined to determine whether they amounted to manpower supply liable to service tax under reverse charge. The decisive test was whether labour was placed under the recipient's control and supervision; where the contractor undertook specific jobs on a lump-sum basis and retained responsibility for execution, the arrangement was not manpower recruitment and supply agency service. Mere deployment of labour or lump-sum payment did not convert a works contract for specified tasks into manpower supply. On that basis, the tax demand was held unsustainable and consequential relief followed. Case-Laws Service Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756616