https://www.taxtmi.com/caselaws?id=787680 Contracts for specific jobs paid on output/piece rate, with materials provided by the hirer but labour on the contractor's payroll and under the contractor's supervision, were examined under Rule 2(g), the control test, organisation/integration test and the multifactor test and against Board Circular No.190/9/2015-ST; because consideration was output-linked, workforce remained on contractor rolls, contractor retained supervision and safety responsibility and no contrary contract evidence was produced, the factual matrix met job work characteristics rather than supply of manpower, and the reverse charge service tax demands were set aside. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 09 Mar 2026 17:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787680 Contracts for specific jobs paid on output/piece rate, with materials provided by the hirer but labour on the contractor's payroll and under the contractor's supervision, were examined under Rule 2(g), the control test, organisation/integration test and the multifactor test and against Board Circular No.190/9/2015-ST; because consideration was output-linked, workforce remained on contractor rolls, contractor retained supervision and safety responsibility and no contrary contract evidence was produced, the factual matrix met job work characteristics rather than supply of manpower, and the reverse charge service tax demands were set aside. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787680