Classification of services - Manpower Recruitment or Supply ...
Service Classification: Contractor-Controlled Staff at Client Premises Not Qualifying as Manpower Recruitment or Supply Agency Service.
February 26, 2021
Case Laws Service Tax AT
Classification of services - Manpower Recruitment or Supply Agency Service or not - it can be seen that the control and supervision of the staff / qualified personnel supplied to the premises of the client (ABN AMRO Bank) is with the appellant (contractor) only. Though certain personnel are supplied to the premises of the client for carrying out work / job of the client, it cannot be said that the activity would fall under MRSA. - AT
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