Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Job Work - Manpower Recruitment and Supply Agency Services or ...


Clarifying Tax Classification: Services Charged Per Output Not Manpower Fall Outside "Manpower Recruitment and Supply Agency Services" Definition.

December 12, 2022

Case Laws     Service Tax     AT

Job Work - Manpower Recruitment and Supply Agency Services or not - charges were calculated on per ton basis therefore, the number of manpower, man-days or man-hours is not relevant for carrying out the activities of harvesting, transportation etc. The arrangement is job specific and not the manpower specific. - AT

View Source

 


 

You may also like:

  1. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

  2. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  3. Appellant liable to pay service tax on 'Cleaning activity' services provided to Indian Railways and public sector undertakings as per Madras HC's decision in Premier...

  4. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

  5. Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

  6. When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

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

  8. Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

  9. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  10. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

  11. The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

  12. The case involved classification of services provided by the Appellant to M/s. Jindal Stainless Steel Ltd. as either manpower recruitment or business auxiliary service....

  13. Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various...

  14. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

  15. Taxability of services - Classification - naturally bundled services or not - place of provision of services (POP Rules) - intermediary service or not - GoDaddy US have...

 

Quick Updates:Latest Updates