Classification of services - manpower recruitment or supply ...

Case Laws Service Tax

June 27, 2023

Classification of services - manpower recruitment or supply agency service or not - There is nothing on record to suggest that the cane cutting labourers are the employees of the appellant. No employer and employee relationship exists between the appellants and the Kankhanis / Gang Leaders. The labourers are not supplied on per hour or per day basis. Cane harvesting charges are reportedly negotiated with the Kankhanis / Gang Leaders by the farmers themselves. Reportedly, some farmers are not utilizing the services of the appellant for obtaining the labourers. As such, the demand raised on the appellant under manpower supply is not maintainable. - AT

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Classification of services - manpower recruitment or supply ...

Case Laws Service Tax

June 27, 2023

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