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Service Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Classification of services - Manpower Recruitment or Supply ...

Case Laws     Service Tax

February 26, 2021

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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