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

Case Laws Service Tax

July 13, 2023

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 ...

Case Laws Service Tax

July 13, 2023

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