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2021 (2) TMI 1022 - AT - Service TaxManpower Recruitment or Supply Agency Service - seconded employees - demand on the ground that the appellants have not paid service tax on receipt of Manpower Supply Service and had not complied with the conditions prescribed in Notification No. 12/2013-ST dated 01.07.2013 - HELD THAT:- In order to classify any service under the manpower recruitment or supply agency service the following conditions need to be satisfied: i. The agency must be any person ii. It must be engaged in providing a specified service iii. The specified service is recruitment or supply of manpower iv. The service can be provided “temporarily or otherwise’ v. The service may be provided directly or indirectly vi. The service may be provided in any manner vii. The service must be provided to any other person. An identical issue was decided by this Tribunal in the case of Target Corporation India Ltd. [2021 (1) TMI 712 - CESTAT BANGALORE] where it was held that in the case of seconded employees, service tax is not leviable under the category of manpower recruitment or supply of manpower service. Appeal allowed - decided in favor of appellant.
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