Manpower recruitment or supply agency

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..... ly of manpower, temporarily or otherwise, in any manner; Explanation. For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, recruitment or supply of manpower includes services in relation to prerecruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the candidate. Who is the receive .....

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..... C, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax .....

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..... and IIMs fall within the definition of 'manpower recruitment or supply agency', and service tax is liable on services provided by such institutions in relation to campus recruitment under section 65(105)(k). Issue - 010.02 / 23.08.07 Business or industrial organisations engage services of manpower recruitment or supply agencies for temporary supply of manpower which is engaged for a specifi .....

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