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2017 (3) TMI 786 - AT - Service TaxManpower recruitment or supply agency service - whether the appellants have rendered the services of manpower recruitment or supply agency service or otherwise? - Held that: - there is no restriction as to the specific number of employees to be brought for such purposes; and work force employed by the appellant was on the role of the appellant only and is supervised by the appellant - this contract cannot be considered as a contract for supply of manpower to KLL - the services would not fall under the category of manpower recruitment or supply agency services - demand set aside - appeal allowed - decided in favor of appellant.
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