Home Highlights November 2015 Year 2015 This

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1. Sharing of manpower - Demand of Service tax as man-power recruitment or supply agency service - strong case for waiver of pre-deposit of the dues - AT

2. Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that...

3. Classification of services - manpower supply services or Business Auxiliary Service (BAS) - The tenor of the contract clearly indicate that the Agreement entered into by...

4. Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the...

5. Manpower Recruitment and Supply Agency Services - findings of the original authority that the appellant was not educated and that the tax demand related to initial...

6. Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at...

7. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

8. Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided...

9. Manpower Recruitment or Supply Agency service - the assessee cannot be said to be a commercial concern engaged in providing such specified services to a client - demand...

10. Manpower Recruitment or Supply Agency Service - Supply of drivers - prima facie the amount received for transferring the vehicles, chassis etc. would come under the...

11. Levy of service tax - Job Work - Manpower Supply Agency Service or not - the Circular clarifies that mere payment of wages by the manpower recruitment or supply agency...

12. Manpower Recruitment and Supply Services - FSE was in the business of supplying recruiting and providing the players to the sport events organizers like appellant. Hence...

13. Service tax liability - The bill statement indicates about painting of vehicles on lumpsum basis - not taxable as Manpower Recruitment and Supply Agency service - AT

14. Deputing the staff to their own organization would not fall under the category of manpower recruitment and supply agency services - No service tax liability - AT

15. Manpower supply or recruitment agency services - Merely because the payment has been made through the German entity, the activity does not come under the purview of...