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Service Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Manpower Recruitment and Supply of Manpower Agency Service or ...

Case Laws     Service Tax

January 20, 2021

Manpower Recruitment and Supply of Manpower Agency Service or not - secondment charge - 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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