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2018 (5) TMI 1464 - AT - Service TaxManpower Recruitment or Supply Agency service - appellant was providing staff to their different related companies and was recovering certain amount of salary from them - Held that: - the issue is no longer res-integra and is squarely covered by the decision of Hon’ble High Court of Gujarat. In the case of Commissioner of Service Tax Vs. Arvind Mills Limited [2014 (4) TMI 132 - GUJARAT HIGH COURT], where it was held that The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client - demand do not sustain - appeal allowed - decided in favor of appellant.
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