Nature of activity - manufacture or service - job of ...

Plastic Jar Manufacturing in Factory Classified as Manufacturing, Not Manpower Recruitment Service, for Tax Purposes.

December 1, 2021

Case Laws Service Tax AT

Nature of activity - manufacture or service - job of manufacturing Plastic Jars and Containers in the factory of the service recipient by the help of their own manpower - the services cannot be classified under the head of manpower recruitment service - AT

View Source

← Previous Next →

Nature of activity - manufacture or service - job of ...

Plastic Jar Manufacturing in Factory Classified as Manufacturing, Not Manpower Recruitment Service, for Tax Purposes.

December 1, 2021

Case Laws Service Tax AT

You may also like:

From the statutory definitions and the contracts entered into by the appellants, it is clear that there is no element of manpower supply or recruitment by the appellants...

The Tribunal held that since the contract was not for manpower supply but for specific jobs on a per-piece rate basis, the client was unconcerned about manpower or...

Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that...

Manpower Recruitment and Supply Services - FSE was in the business of supplying recruiting and providing the players to the sport events organizers like appellant. Hence...

Classification of service - Manpower Recruitment - Activity of deputing certain manpower for undertaking activities such as preparing and planning for melting, doing...

Classification of services - job work in the factory premises - service provider provided the manufacturing activity in the factory of service recipient with the help of...

Job Work activity - lumpsum contract of carrying out the job in the factory premises - This activity will not be covered under the category of "Manpower Supply...

Manpower Recruitment and Supply Services - Trust is only a facilitator for the transaction between the farmers on one side and the sugar factory on the other - stay granted - AT

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...

Manpower Recruitment and Supply Agency Services - findings of the original authority that the appellant was not educated and that the tax demand related to initial...

Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

Waste or not - benefit of N/N. 89/95-CE - fatty acids arising in course of manufacture of refined palm oil and Vanaspati ghee - The Appellants are entitled to exemption...

Additional depreciation u/s 32(1)(iia) - manufacturing in term of section 2(29BA) - Vital fact, which is not disputed by revenue, that the assessee is purchasing plastic...

Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come...

Quick Updates: