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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Classification of services - the relationship between the ...


Appellant's Relationship with Deployed Manpower is Employer/Employee, Not Taxable as Manpower Supply Service.

May 21, 2018

Case Laws     Service Tax     AT

Classification of services - the relationship between the appellant and the manpower deployed by the parent company is of employer/employee, and as such, it cannot be considered as the taxable service under the category of manpower recruitment or supply agency service - AT

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