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2018 (1) TMI 1217 - AT - Service TaxManpower recruitment and supply agency service - appellants in their course of business deputed some of their personnel to their group companies - Held that: - The issue stands decided by the decision by the decision of the Hon’ble High Court of Gujarat in the case of Arvind Mills Ltd. [2014 (4) TMI 132 - GUJARAT HIGH COURT], where it was held that It is true that the definition is wide and would include any such activity where it is carried out either directly or indirectly supplying recruitment or manpower temporarily or otherwise. However, fundamentally recruitment of the agency being a commercial concern engaged in providing any such service to client would have to be satisfied - demand not sustainable - appeal allowed - decided in favor of appellant.
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