Representation for clarification from Ministry of Finance on applicability of service tax on deputation of ONGC officers in Directorate General of Hydrocarbons.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... toms New Delhi Dated: July 13, 2011 Subject: Representation for clarification from Ministry of Finance on applicability of service tax on deputation of ONGC officers in Directorate General of Hydrocarbons. Representation has been received seeking clarification on applicability of service tax under Manpower Recruitment and Supply service in respect of employees sent on deputation by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... make available their staff to other entities would be covered under the said definition. The motive for providing such manpower is of no consequence. The requirement for taxability is that the person should be engaged in an activity that is covered under Section 65 (105)(k) ibid. The volume of activity undertaken or the presence or absence of the profit motive is irrelevant. 4. All pending is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X