Classification of services - manpower recruitment or supply ...

Case Laws Service Tax

April 15, 2023

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 was given to the appellant was for unloading, transportation and stacking of coal from the railway wagons to the coal yard and the documents available in the appeal indicate that there is no agreement for supply of manpower to the recipient of service - The services rendered by the appellant cannot be classified under the category of “manpower recruitment or supply agency” service - AT

View Source

← Previous Next →

Classification of services - manpower recruitment or supply ...

Case Laws Service Tax

April 15, 2023

You may also like:

Classification of services - manpower supply services or Business Auxiliary Service (BAS) - The tenor of the contract clearly indicate that the Agreement entered into by...

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 - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

Classification of services - when lumpsum work is agreed upon to be rendered on rate contract payment, the same would not amount to manpower recruitment or supply agency service.

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

The appeal pertained to the classification of services provided by the appellant as Manpower Recruitment or Supply Agency Service. The appellant was engaged by M/s....

Classification of services - Job work - where the contracts provide for payment of services on piece rate basis and where the supervision over the workmen employed...

Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided...

Levy of service tax - Job Work - Manpower Supply Agency Service or not - the Circular clarifies that mere payment of wages by the manpower recruitment or supply agency...

Classification of services - Manpower Recruitment/Supply service - the contract is for handling the agricultural produce which is a Work Order though the payment has...

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...

Demand of service tax - Manpower Recruitment Service or Supply Agency Service - deputation of employees to other company - demand set aside - AT

Manpower Recruitment or Supply Agency Service - Supply of drivers - prima facie the amount received for transferring the vehicles, chassis etc. would come under the...

Classification of service - Supply of Manpower Service or not - A work contract agreement will involve supply of services for which certain manpower will be deployed....

Quick Updates: