Manpower recruitment or supply agency service - reverse charge - ...

Service Tax

December 14, 2022

Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the individual and the person who uses the services of the individual. Such cases were held to be governed by the definition of "manpower recruitment or supply agency" in Section 65(68) and hence liable to service tax. - the fact that there may be no relationship of employment between VA and FSE would not be dispositive for the purposes of the statutory definition in Section 65(68). - SC

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Manpower recruitment or supply agency service - reverse charge - ...

Service Tax

December 14, 2022

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