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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Manpower recruitment or supply agency service - deputation of ...

Case Laws     Service Tax

December 26, 2020

Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated overseas - The persons seconded to the appellant working in the capacity of employees and payment of salaries etc is made to such employees by group companies only for disbursement purposes and hence employee-employer relationship exist and such an activity cannot be termed as “manpower recruitment or supply agency” - AT

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