Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 554 - AT - Service TaxManpower Recruitment & Supply Agency Service - amounts received as consideration from District TB Control Society, sponsored by Government of Andhra Pradesh for implementation of Revised National Tuberculosis Control Programme - Held that:- It is seen from the said contract/MOU that the District TB Control Society being empowered to implement the programmes which is mandated to the appellant herein - though the services rendered by the appellant being the services of a non-governmental organisation with no profit motive, the services would definitely be classified under the category of “Manpower Recruitment and Supply Agency Services”. The claim of the appellant that these are reimbursable expenses is also not established from the contract which have been produced in the appeal memorandum. Appeal dismissed - decided against appellant.
|