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Service Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

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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