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Service Tax - Highlights / Catch Notes

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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

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