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2013 (9) TMI 951 - AT - Service TaxNature of services - Routing payments from farmers to labourer and maintaining database of labourers - stay - Manpower Supply or Recruitment Agency Service u/s 65(105)(k) - Whether the assistance so provided was covered under the definition of “Manpower Supply or Recruitment Agency Service” under Section 65(105)(k) of the Finance Act, 1994 read with Section 65(68) of the Act - Revenue was of the view that the applicant was providing service under the category - Held that:- Prima facie it appeared that no taxable service was rendered because having a database of labourers or routing of the labourers or payments for the labourers may not be sufficient to make the assesse a manpower supply agency and also for the reason that for a service to be taxable at least there should be some part of the value of service retained by the service provider. - stay granted.
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