Home Highlights December 2014 Year 2014 This

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1. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

2. Manpower Recruitment or Supply Agency Service - Supply of drivers - prima facie the amount received for transferring the vehicles, chassis etc. would come under the...

3. Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that...

4. Manpower Recruitment and Supply of Manpower Agency Service or not - secondment charge - The persons seconded to the appellant working in the capacity of employees and...

5. Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

6. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

7. Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

8. Placement services - campus recruitment of its students - Prima facie, this transaction squarely fell within the ambit of the definition of “Manpower Recruitment or...

9. Manpower Recruitment and Supply Services - FSE was in the business of supplying recruiting and providing the players to the sport events organizers like appellant. Hence...

10. Manpower supply or recruitment agency services - Merely because the payment has been made through the German entity, the activity does not come under the purview of...

11. Manpower Recruitment and Supply Agency Services - gross salary - Since applicant is receiving commission on monthly salary, the applicants are covered under ‘Manpower...

12. Levy of service tax - Job Work - Manpower Supply Agency Service or not - the Circular clarifies that mere payment of wages by the manpower recruitment or supply agency...

13. Manpower Recruitment and Supply Agency Services - findings of the original authority that the appellant was not educated and that the tax demand related to initial...

14. Classification of services - manpower supply services or Business Auxiliary Service (BAS) - The tenor of the contract clearly indicate that the Agreement entered into by...

15. Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided...