Manpower Recruitment and Supply Services - sharing of services ...

Corporate Staff Sharing Costs Are Taxed Under Manpower Recruitment Services, Regardless of Profit Motive or Reimbursement Claims.

July 13, 2023

Case Laws Service Tax AT

Manpower Recruitment and Supply Services - sharing of services of their corporate staff with the group of companies - payment of proportional cost of salaries of these staff - This activity is chargeable to service tax - The volume of activity undertaken or the presence or absence of the profit motive is irrelevant. - There are no merits in treating ‘consideration’ as a ‘reimbursement’ which is not exigible to tax - Demand of service tax confirmed - AT

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Manpower Recruitment and Supply Services - sharing of services ...

Corporate Staff Sharing Costs Are Taxed Under Manpower Recruitment Services, Regardless of Profit Motive or Reimbursement Claims.

July 13, 2023

Case Laws Service Tax AT

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