Home Highlights September 2016 Year 2016 This

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1. Manpower Recruitment or Supply Agency service - deputation of staff to subsidiaries/group companies for stipulated work for a limited period cannot be considered as...

2. Levy of service tax - Debit entries made in the books for deployment of Officers - SNC, Canada cannot be categorized as a manpower recruitment or supply agency while...

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. Classification of services - the appellants were not required to merely supply manpower or make such manpower available to M/s ONGC, but were required to carry out the...

5. Classification of service - Manpower Recruitment - Activity of deputing certain manpower for undertaking activities such as preparing and planning for melting, doing...

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

7. The appeal pertained to the classification of services provided by the appellant as Manpower Recruitment or Supply Agency Service. The appellant was engaged by M/s....

8. Classification of services - Manpower Recruitment and supply services or not - the workers who are taken by the appellant for executing the work order are under the...

9. Classification of services - Manpower Recruitment or Supply Agency Service or not - it can be seen that the control and supervision of the staff / qualified personnel...

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

11. Classification off services - Manpower Recruitment and Supply Agency Services or otherwise? - the appellant is receiving a separate amount towards the provident fund of...

12. 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...

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. 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...