Merely because the total amount has been billed using the number ...
Man-Hours Billing Doesn't Automatically Mean Manpower Supply Classification, Clarifies Legal Interpretation.
August 28, 2020
Case Laws Service Tax AT
Merely because the total amount has been billed using the number of man hours / man days as a measure, it does not become a manpower supply service. If this logic is accepted, every case where the billing is done based on the number of man hours / man days should be treated as a manpower supply service. - AT
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