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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Classification of services - the appellants were not required to ...

Case Laws     Service Tax

June 1, 2019

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 task outlined in the agreement - The activity cannot fall within the category of “Manpower Recruitment or Supply Agency Service”

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