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Service Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

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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