Classification of services - manpower supply services or ...
Contract Classified as "Labour Supply" Under Manpower Services; Tax Demand Upheld, Not Business Auxiliary Service.
May 6, 2023
Case Laws Service Tax AT
Classification of services - manpower supply services or Business Auxiliary Service (BAS) - The tenor of the contract clearly indicate that the Agreement entered into by the appellant’s is a “Labour Supply Contract” and so the services rendered would fall under “Manpower Recruitment or Supply Agency” service - demand of tax upheld. - AT
View Source