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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Levy of Service Tax - Manpower Services - The total outflow of ...

Case Laws     Service Tax

June 23, 2023

Levy of Service Tax - Manpower Services - The total outflow of labour charges has been divided into two parts. One part pertains to the labour charges paid to contractors and the second part pertains to labour charges paid to locally hired workers by the Company. Based on such bifurcation, the Adjudicating Authority has correctly arrived at the quantum of Service Tax applicable for the Labour Charges paid to the contractors - Demand of ST was rightly dropped by the Adjudicating Authority - AT

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